The costs listed below are related to a manufacturer of all-natural ice cream. In the space provided, indicate whether the cost should be classified as direct materials (DM), direct labor (DL), or overhead (OH). Maintenance on factory building Cream Mixing department wages Vanilla Factory supervisor's salary Machine oil for mixing machines Sugar Machine operator wages Factory maintenance labor Depreciation on factory equipment Use the information below for the year ended December 31, 2010, to prepare the statement of cost of goods manufactured. (You can provide this on a separate sheet, preferably in Excel)