2-22 Distinguish between direct and indirect costs. Goldings Limited produces sports wears for school children. The company incurred the following costs in the production of its inter-school sports wears: Cost Materials used in the product Depreciation on factory machine Factory insurance Labor cost for factory workers Factory repairs Advertising expense Distribution expenses Sales commission Secretary's salary Amount 100,000 80,000 6,000 120,000 10,000 35,000 f 15,000 20,000 25,000 1. Classify each of the costs listed above as either direct or indirect costs. 2. Compute the total manufacturing cost