Question al - 10 Points Identify whether the following costs are product - direct material (DM), direct labour (DL), manufacturing overhead (MO) or period - (S) selling or (A) administrative cost. 1. Factory power for machines 2, Salespersons' commissions 3. Welding supplies 4. Heating and air conditioning, factory 5. Production-line labour cost 6. Accounting office rent 7. Salary of plant supervisor 8. Material incorporated into products 9. Machine lubricants used in factory 10. Sales supplies Activate Windows