Classify Each of the Following as Raw Materials,direct Labor,or Overhead

Classify each of the following as raw materials,direct labor,or overhead:
$$\begin{array} { | l | l | l | l | } \hline \text { Item } & \text { Raw Material } & \text { Direct Labor } & \text { Overhead } \\\hline \text { Steel in making of cars } & & & \\\hline \text { Salary of a supervisor } & & & \\\hline \begin{array} { l } \text { Wages of an employee producing } \\\text { desks }\end{array} & & & \\\hline \text { Lease payment for the building } & & & \\\hline \text { Utilities for the building } & & & \\\hline \text { Lug nuts for the wheels of the car } & & & \\\hline\end{array}$$

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