QS $14-3($Algo$)$ Classifying direct materials, direct labor, and overhead LO C$2$

A company manufactures tennis balls. Classify each of the following costs as either direct materials, direct labor, or factory overhead.

$\backslash$table$[[1.$ Cans to package the balls.,$],[2.$ Factory rent.,$],[3.$ Factory manager's salary.,$],[4.$ Felt covering of tennis ball.,$],[5.$ Factory insurance used up$.,],[6.$ Indirect materials used in making goods.,$]]$