44-54. Indicate whether the following accounts would be classified as (A) A product cost (C) An administrative expense or (B) A selling expense (D) None of these: Depreciation Office Equipment Advertising Direct Labor Insurance on Factory Building Repairs to Manufacturing Equipment Salary of Office Staff Salesroom Rent President's Salary Depreciation Factory Equipment Dividends Salespersons' Commission 45. 46 47. 48 49. 50. 51. 52. 53. 54