stion 1 Consider the costs listed on the left. Match each of these costs as: direct labor (DL), direct materials (DM), manufacturing overhead (OH), seling, or administrative costs (admin). Cost of coffee beans used in making coffee A. direct labor Cost of factory cleaning material B. manufacturing overhead Insurance on factory supervisor's car C. direct materials Salary of company legal consultant D. administrative - Salary paid to factory supervisor Cost of factory electricity - Depreciation of Sales office building - Wages paid to the assembly line workers Sales commission E sales Travel expenses of the General Manager Insurance of Sales Manager's car