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: F /SGA_ Salary of Chief Financial Officer Warehouse Rent Medical benefits for Painters Maintenance Supplies Plywood Carpenter's Wages Utilities - Headquarters Upholstery/Material Depreciation - Factory Forklift Driver Salary Furniture Painter's Wages Uniforms for Saw Operators Copy paper for Sales Office Water for Manufacturing Facility _Couch seat cushions Salesman Annual Bonus Production Supervisor Hourly Rate Corporate Office Supplies _Propane for heating glue machir Blades for Carpenter's Knives Financial Auditing fees