A company manufactures and sells clothing. When determining the cost of units produced, you are required to write the correct classification for each of the costs below into the box provided, using the following classifications $($each cost is intended to belong to only one classification$)$:

$($i$)$ direct materials $($ii$)$ direct labour $($iii$)$ direct expenses $($iv$)$ indirect production overhead $($v$)$ research and development costs $($vi$)$ selling and distribution costs $($vii$)$ administration costs $($viii$)$ finance costs

Example: The first one $(1)$ has been done as an example

$1.$ lubricant for sewing machines. Ans $=$indirect cost

$2.$ floppy disks for general office computer

$3.$ maintenance contract for general office photocopying machine

$4.$ telephone rental plus metered calls

$5.$ interest on bank overdraft

$6.$ Accounts payable to suppliers of denim fabric

$7.$ market research undertaken prior to a new product launch

$8.$ wages of security guards for factory

$9.$ cost of denim fabric purchased

$10.$ royalty payable on number of units of product XY produced

$11.$ road fund licences for delivery vehicles

$12.$ postage cost of parcels sent to customers

$13.$ cost of advertising products on television

$14.$ audit fees

$15.$ chief accountant$$s salary

$16.$ wages of operatives in the cutting department

$17.$ cost of painting advertising slogans on delivery vans

$18.$ wages of storekeepers in materials store

$19.$ wages of fork lift truck drivers who handle raw materials

$20.$ cost of developing a new product in the laboratory