PART 1 - COST CLASSIFICATION
Classify each of the following costs as: direct materials (DM), direct labor (DL), factory overhead (FO), selling expense (S) or administrative expense (A). Place the code of DM, DL, FO, S, or A on the line to the left of each cost.
								1.	Subscription to "The Wall Street Journal" for executive lounge.
	2.	Salary of the Director of Internal Auditing.
	3.	Long-distance telephone bill for calls made by salespersons.
	4.	Cotton for a textile manufacturer of blue jeans.
	5.	Steel for a construction contractor.
	6.	Electricity used to operate factory machinery.
	7.	Gloves for factory machine operators.
	8.	Fees paid to lawn service for office grounds.
	9.	Salary of secretary to vice-president of marketing.
	10.	Production supervisor's salary.
	11.	Depreciation on factory equipment.
	12.	Cost of a radio commercial.