You recently started a small handmade furniture manufacturing company in Los Angeles. You are trying to figure out cost of direct materials, direct labor and manufacturing overhead to increase the profitability. Before you can start calculating the costs, you need to determine whether each of the following should be classified as direct materials (DM), direct labor (DL), or manufacturing overhead(MOH): Manufacturing Costs Classification Cost DM / DL / MOH Wood [ Select ] Nails, bolts, nuts, glue and other small parts [ Select ] Fabrics and leather [ Select ] Wages of factory employees making the [ Select ] furniture Salaries of inspections supervisor [ Select ] Depreciation of factory equipment Select ]