3. Classify the following costs as either manufacturing (M), selling (S) or administrative (A) expenses in terms of their functions

G. Employers payroll taxes-sales office

H. Entertainment and travel

I. Freight-out/Carriage outwards

J. Freight-in/Carriage inwards

K. Legal expenses

L. Presidents salary

M. Rent on general office building

N. Samples

O. Sanding material using in furniture making

P. Small tools