$2\mathrm{.}11$ Pais Limited produces elegant home and office furniture. During the last period, the company incurred the following costs:

$($a$)$ The wages of those staff working in the factory canteen

$($b$)$ PG Bison boards purchased for the manufacture of furniture

$($c$)$ Commission paid to sales staff based on the number of units sold

$($d$)$ Wages of assemblers in the factory

$($e$)$ Advertising expenditure incurred for a marketing campaign

$($f$)$ Nails, glue and varnish purchased for the manufacture of furniture

$($g$)$ The depreciation of the accountant's laptop

$($h$)$ Rates paid for factory premises

$($i$)$ Salary paid to the supervisor doing quality checks

$($j$)$ Royalty paid to the designer of the furniture

$($k$)$ Insurance paid for the factory premises

$($l$)$ Director's expenses for the year$-$end function.

Required:

Classify each item according to the table:

Table $2\mathrm{.}11$ Cost classification

$\backslash$table$[[\backslash$table$[[$Direct$],[$materials$]],\backslash$table$[[$Direct$],[$labour$]],\backslash$table$[[$Direct$],[$expense$]],$Manufacturing overheads,$\backslash$table$[[$Non$-$manufacturing$],[$overheads$]]],[,,,\backslash$table$[[$Indirect$],[$materials$]],\backslash$table$[[$Indirect$],[$labour$]],\backslash$table$[[$Other$],[$indirect$],[$expense$]],\backslash$table$[[$Selling and$],[$distribution$]],$Administration$]]$