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

(a) Direct Material -----------------Windshield.

(b)Direct Material ------------------ Engine.

(c)Direct Labor----------------------- Wages of assembly line worker.

(d)Manufacturing Overhead----- Depreciation of factory machinery.

(e)Manufacturing Overhead------Factory machinery lubricants

(f) Direct Materials------------------- Tires.

(g)Direct Materials------------------- Steering wheel.

(h) Manufacturing Overhead-------Salary of painting supervisor

discuss the significance of the accounting concept and how your arrived at your solution.