Indicate whether each of the following costs of an automobile manufacturer would be classified as direct materials, direct labor, or manufacturing overhead.

(a)		Direct MaterialsDirect LaborManufacturing Overhead		Windshield.
(b)		Direct MaterialsDirect LaborManufacturing Overhead		Engine.
(c)		Direct MaterialsDirect LaborManufacturing Overhead		Wages of assembly line worker.
(d)		Direct MaterialsDirect LaborManufacturing Overhead		Depreciation of factory machinery.
(e)		Direct MaterialsDirect LaborManufacturing Overhead		Factory machinery lubricants.
(f)		Direct MaterialsDirect LaborManufacturing Overhead		Tires.
(g)		Direct MaterialsDirect LaborManufacturing Overhead		Steering wheel.
(h)		Direct MaterialsDirect LaborManufacturing Overhead		Salary of painting supervisor.