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Top Shelf Company builds oak bookcases. Determine whether each of the following is a direct material ( DM ) , direct labor ( DL )

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.
\table[[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,]]
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