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 Production Supervisor Hourly Rate Salesman Annual Bonus Corporate Office Suppli Propane for heating glue machines Blades for Carpenter's Knives inancial Auditing ses