Below are some of Toyota’s (an automotive manufacturer) costs to manufacture a car: I. Depreciation of robotic assembly line equipment II. Automobile engine III. Steering wheel IV. Wages of assembly line worker V. Sales persons salary VI. Assembly line supervisor Classify the costs above by direct materials, direct labor and manufacturing overhead (note: not all the costs may fall into these three categories). Direct Labor IV - Direct Materials II - Manufacturing Overhead I, III, VI Direct Labor IV, V - Direct Materials II, III - Manufacturing Overhead I, VI Direct Labor IV - Direct Materials II, III - Manufacturing Overhead I, VI Direct Labor IV - Direct Materials II, III - Manufacturing Overhead I, V, VI