s 27-29 (16 points each) 27. Indicate whether each of the following costs incurred by Deere, Inc. (a heavy equipment and engine manufacturer) would be classified as Direct Material (DM), Direct Labor (DL), Factory Overhead (FO), or Period Cost (PC). Steel Plate 1). Chief Executive (CEO) Salary b) Engine parts g). Plant (factory) Manager Salary c) Assembly Line Wages h) d) Factory Machinery i) Depreciation Plant (factory) Engineer Salaries j) Factory Electricity Supply (Utilities) Depreciation on company cars (used by sales representatives) Accounting Department Manager Salary