The following are some of the costs incurred by a company. Identify them as either: a. Direct Materials b. Direct Labor c. Factory Overhead d. Non Manufacturing cost 29. depreciation of factory equipment 30. wages of assembly line personnel 31. rent expense on factory building 32. utilities incurred in the office 33. fabric for making shirts 34. office supplies expense 35. wages paid to employees that assemble the airplane 36. paper used for bath tissue production 37. depreciation on office equipment 38. utilities incurred in the factory building 39. insurance expense on factory equipment 40. factory supplies used 41. salary paid to nursing staff in a hospital emergency room 42. cost of plastic for a toy manufacturer