The following costs are for a company that manufactures leather shoes.

Shoemaker's wages

Foreman's salary

Shoebox maker's wages

Delivery driver wages

Office supplies

Depreciation of factory equipment

Leather

Lubrication for machines

Fringe benefits - executive staff

Shoe inserts used to cushion heels

Wood used to make shoe soles

Janitorial supplies for corporate HQ

Web design fees for shoe website

Glue

Insurance on office equipment

Utilities for factory

Classify these costs as either Direct Materials, Direct labor, MOH, Selling expenses, or general and administrative expenses