Annie B$\text{'}$s Homemade Ice Cream is an ice cream shop in Asheville, NC$.$ Its owners would like your assistance in classifying some of its manufacturing and nonmanufacturing costs.

Required:

Classify each of the following costs as a Manufacturing cost or a Nonmanufacturing cost. For each manufacturing cost, further classify it by selecting Direct Materials, Direct Labor or Manufacturing Overhead from the drop$-$down menu. For each nonmanufacturing cost, further classify it by selecting Selling Cost or Administrative Cost from the drop$-$down menu. Leave no cell blank. Select N$/$A for costs that do not apply.

$\backslash$table$[[1.$ Water cost incurred to cool the batch freezer,,$],[2.$ Wages paid to employees serving in$-$store customers,,$],[3.$ Cost of ingredients used to make ice cream,,$],[4.$ Payroll processing fees paid to the company's accounting firm,,$],[5.$ Salaries paid to employees making ice cream,,$],[6.$ Depreciation on the ice cream dipping cabinet$*,,],[7.$ Depreciation on the $6-$gallon blender used to combine ingredients,,$]]$