A$.$Classify EACH of the following costs as manufacturing or nonmanufacturing:

i$.$ Factory rental

ii$.$ Depreciation on warehouse equipment

iii. Salary and bonus for the chief accountant

iv$.$ Wages of security guards in factory

B$.$ Classify EACH of the following as a variable, fixed cost or mixed cost:

i$.$ Direct labour

ii$.$ Depreciation of machinery

iii. Landline Telephone charges

C$.$ Classify EACH of the following as a direct or indirect cost:

i$.$ Raw materials

ii$.$ Factory insurance

iii. Royalties