The Red Mill Inn incurs costs in three areas of its business operations. These three areas are the kitchen, lodging,and the gift shop. Preparing food in the kitchen creates "PRODUCT" costs similar to a manufacturing company - materials, labor,and overhead. Categorize the following kitchen costs as DIRECT MATERIALS, DIRECT LABOR or OVERHEAD 1. Dishtowels used to dry dishes and utensils2. Flour used to bake biscuits3. Fee for baking class taken by the cook4. Portion of fire insurance premium that applies to the kitchen5. Wages paid to kitchen workers6. Sugar used in the preparation of jellies7. Wages paid to the maintenance man to repair the oven8. The kitchen's share of the electric bill9. Butter used in baked goods10. Cookies cutters purchased to make holiday cookies