Another of your friends operates a boat building company in Cape Town. The business specialises in the manufacture of cruising yachts. Your friend is trying to better understand the management of costs within the business. Use the following classifications in (a) to (j) below, to best match the list of costs in (i) to (x) below to assist your friend in better understanding the costs. There may be more than one classification per cost item and you may use the classifications in (a) to (j) below, more than once. (a) research and development (b) design (c) supply (d) production (e) marketing (f) distribution (g) customer service (h) direct material (i) direct labour (i) manufacturing overhead Costs to classify (i) The salary of the naval architect who designed the yacht. (ii) The salary of the financial and administration manager. (ii) The cost of fibreglass used in the making of the hulls. (iv) The wages of the employees who paint the hulls. (v) The cost of the sails purchased from a sailmaker. (vi) The costs of advertising in yachting magazines. (vii) Depreciation on equipment used in building and painting the hulls. (viii) The cost of pre-printed stationery used in the sales office. (ix) The salaried of the sales staff. (x) Depreciation on office computing equipment. Required: For each of the costs (i) to (x) above, assign the most appropriate cost classification(s)