10.2A Alice runs a sweetie factory, manufacturing a wide range of sweets that are sold to retailers ready packaged in plastic bags. The following list includes some of the costs that she incurs:

• factory electricity and gas bills

• purchase of sugar

• salary of production supervisor

• oil for use on machines

• secretary's salary

• purchase of plastic bags for packing sweets

• factory cleaner's wages

• machine operators' wages

• salespersons' commission

• maintenance of factory security system

• purchase of paper for use in office computer

• factory insurance

• office insurance

• salespersons' mobile phone bills

• delivery van depreciation

• depreciation of machine used in toffee production

• factory canteen costs.

Place each of the above items in one of the following categories:

• direct materials

• direct labour

• production overheads

• administration and selling expenses.