1-Cost Classifications (2pts): Listed below are costs for a firm that produces of soccer jerseys. For each cost, fill in the table below and indicate which of the following classifications best describe the cost. If the cost is a manufacturing cost, decide whether it is a DM, DL, or Factory OH cost. If the cost is a non-manufacturing cost. decide whether it is a selling or a general & administrative cost. Cost item: a. Administrative office salaries b. Commissions paid to sales personnel c Factory supervisor's salary d. Factory utilities e. Needles used to hand sew logos onto the jerseys f. Office supplies for the main office Polyester fabric used in the a jerseys h. Straight-line Depreciation of factory equipment 1. Straight-line Depreciation of main office equipment Wages for assembly line workers Non-Manufacturing Cost Direct (DM) Manufacturing Cost Direct Material: Labor (DL) Factory Overhead Selling (OH) General & Administrative