$11$

Select the category for each of the following accounts of a manufacturing company as either selling expenses or general and administrative expenses, or cost of goods manufactured.

$\backslash$table$[[$Account$,$Category$],[$Advertising$,],[$Work in process inventory, beginning,General & Administrative Expenses$],[$Computer supplies used in office,$],[$Depreciation expense$-$Factory,$],[$Depreciation expense$-$Office,$],[$Wages for assembly workers,$],[$Office employee wages,$],[$Factory maintenance wages,$],[$Property taxes on factory,$],[$Raw materials purchases,$],[$Sales commissions,$]]$