A company manufactures desks. Classify each of the following costs as either direct material, direct labor, overhead, selling expense, or administrative expense: a. Factory electricity b. Sales person salary c. Depreciation on factory equipment d. Screws for desks e. Wages for assembly line workers. f. Metal for desks g. Salary for supervisor of assembly line workers h. Accountant salary i. Sales office rent j. Salary of factory janitor