The costs listed below are related to a manufacturer of all-natural ice cream. In the space provided, indicate whether the cost should be classified as direct materials (DM), direct labor (DL), or overhead (OH).
________a. Maintenance on factory building
________b. Cream
________c. Mixing department wages
________d. Vanilla
________e. Factory supervisor's salary
________f. Machine oil for mixing machines
________g. Sugar
________h. Machine operator wages
________i. Factory maintenance labor
________j. Depreciation on factory equipment