Classify each of the following costs as: direct materials (DM), direct labor (DL), factory overhead (FO), selling expense (S) or administrative expense (A). Place the code of DM, DL, FO, S, or A on the line to the left of each cost.
1.
Subscription to "The Wall Street Journal" for executive lounge.
2.
Salary of the Director of Internal Auditing.
3.
Long-distance telephone bill for calls made by salespersons.
4.
Cotton for a textile manufacturer of blue jeans.
5.
Steel for a construction contractor.
6.
Electricity used to operate factory machinery.
7.
Gloves for factory machine operators.
8.
Fees paid to lawn service for office grounds.
9.
Salary of secretary to vice-president of marketing.
10.
Production supervisor's salary.
11.
Depreciation on factory equipment.
12.
Cost of a radio commercial.
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