2. Identify each cost as Variable (V) or Fixed (F) AND as Direct Selling/Administrative Expense (SGA) for the furniture maker Couch Pota Example: Material/Labor (D),Factory Overhead (OH FSGA Salary of Chief Financial Officer ELAL Maintenance Supplies Plywood ID Carpenter's Wages -Utilities-Headquarters VID Upholstery/Material Depreciation -Factory F Forklift Driver Salary Furniture Painter's Wages Propane for heating glue Financial Auditing fees Copy paper for Sales Office Couch seat cushions Salesman Annual Bonus Unemployment Taxes for Painters /SGh Corporate Office Supplics Blades for Carpenter's Knives Uniforms for Saw Operators Water for Manufacturing Facility Production Supervisor Hourly Rate _ Warchouse Rent /