M1-5 Classifying Costs [LO 1-4] Top Shelf Company builds oak bookcases. Determine whether each of the following is a direct material (DM), direct labor (DL), manufacturing overhead (MOH), or a period (P) cost for Top Shelf. 1. Depreciation on factory equipment. 2. Depreciation on delivery trucks. MOH MOH 3. Wood used to build a bookcase. DM 4. Production supervisor's salary. P 5. Glue and screws used in the bookcases. DM 6. Wages of persons who assemble the bookcases. DL 7. Cost to run an ad on local radio stations. P 8. Rent for the factory. MOH 9. CEO's salary P 10. Wages of person who sands the wood after it is cut. DL