The following are items of cost and expenditure in a manufacturing company:

a. Wages paid to fork-lift truck drivers

b. Finance Director's salary

c. Depreciation of production machinery

d. Heating of factory

e. Small tools used in the Production Dept.

f. Repairs to machinery 

g. Steel used in the product

h. Wages of personnel department staff

i. Chargehand's wages

j. Sales advertising

k. Wages of production workers

l. Overtime payments made to production workers.

You are required to give the subjective classification and the likely objective classification for each item.