Classify each of the following as either a direct manufacturing cost, an indirect manufacturing cost, a selling and distribution expense, an administrative expense or a finance cost:

(a) Factory supervisor's wages

(b) Carriage outwards

(c) Machinists' wages

(d) Carriage inwards

(e) Sales representatives’ salaries

(f) Repairs to factory windows

(g) Cost of raw materials

(h) Depreciation of plant & machinery

(i) Cost of machine oil

(j) Computer running costs

(k) Interest paid on a loan to buy factory machinery

(1) Hire of plant and machinery needed for a special customer order.