Assume you are serving as an intern at a company that uses job-order costing. The company's chief financial officer (CFO) has asked you to review the costs that are shown below to determine which of them should be recorded as debits to the Manufacturing Overhead account. She has also asked you to provide explanations for your choices. What would you say? Debit Manufacturing Overhead: Type of cost: Yes or No? Sales commissions Utility expense, factory Direct materials Depreciation, office equipment Indirect labor Administrative salaries Direct labor