2. Identify each cost as Variable (V) or Fixed (F) AND as Direct Material/Labor (D, Factory Overhead (OH) or Selling/Administrative Expense (SGA) for the furniture maker Couch Potato, LLC. (10 pts Total) Example: /SGA Salary of Chief Financial Officer Lon MantenanceSupplies Oh Plywood F 0 I Carpenter's Wages Utilities -Hcadquarters Di Depreciation - Factory Upholstery/Material Forklift Driver Salary S6A Corporate Office Supplies Furniture Painter's Wages Propane for heating glue machines SSA Financial Auditing fees HBlades for Carpenter's Knives Uniforms for Saw Operators )071 Copy paper for Sales Office / 01 Water for Manufacturing Facility / U Couch seat cushions Production Supervisor Hourly Rate Salesman Annual Bonus Warehouse Rent OZUnemployment Taxes for Painters