Classify the following costs incurred in a manufacturing business into production costs, selling costs, distribution costs and administration costs:

(a) factory rent

(b) insurance of office buildings

(c) electricity for powering machinery

(d) electricity for office lighting and heating

(e) tax and insurance of delivery vehicles

(f) depreciation of factory machinery

(g) depreciation of office equipment

(h) commission paid to sales team

(i) salaries paid to accounts office staff (i) factory manager’s salary

(k) delivery drivers’ salaries

(l) factory security guards’ salaries

(m) piecework wages paid to factory operatives

(n) salary paid to managing director’s secretary

(o) salaries paid to factory canteen staff

(p) fees .paid to advertising agency (q) maintenance of machinery (r) accounting software (s) bonuses for factory staff (t) training course for clerical staff.