2. (10 pts) Identify the following costs as either COGS or SG\&A for the Kunkle Valve Company. A. Company car expense for the Kunkle sales department. B. Purchase of steel springs that are part of the Kunkle relief valve. C. Sandblasting the completed relief valves. D. Repairs to the plant air compressor. E. Lapping (grinding) the valve seats on the automatic lapping machine