The following costs are manufacturing costs for a producer of personal computers.
a. Wages of employees who conduct quality testing
b. Purchase cost of processor chips included in the manufactured computers
c. Wages paid to maintenance workers
d. Property taxes paid for the manufacturing facility
e. Salaries paid to a staff nurse who provides care for manufacturing employees
f. Wages paid to assembly line employees
g. Small screws and fasteners

Required
Indicate whether each of the above costs is direct material (DM), direct labor (DL), indirect material (IM), indirect labor (IL), or another manufacturing overhead cost (MOH).