Top Shelf Company builds oak bookcases. Determine whether each of the following is a direct material (DM), direct labor (DL), manufacturing overhead (MOH), or a period (P) cost for Top Shelf. 1. Depreciation on factory equipment. 2. Depreciation on delivery trucks. 3. Wood used to build a bookcase. 4. Production supervisor's salary. 5. Glue and screws used in the bookcases. 6. Wages of persons who assemble the bookcases. 7. Cost to run an ad on local radio stations. 8. Rent for the factory. 9. CEO's salary. 10. Wages of person who sands the wood after it is cut.