(a)Z-man Berhad manufactures electrical and lighting equipment. You are required to group the costs which are listed below and numbered (1) to (10) into the following classifications (each cost is intended to belong to only 1 classification):

i.Direct materials

v.Research and development costs

ii.Direct labour

vi.Selling and distribution costs

iii.Direct expenses

vii.Administration costs

iv.Indirect production overhead

viii.Finance costs

1.Maintenance contract for general office photocopying machine.

2.Interest on bank overdraft

3.Wages of security guards for factory

4.Carriage on purchase of basic raw material.

5.Royalty payable on number of units of product F117C produced.

6.Cost of advertising products on television.

7.Audit fees.

8.Wages of operatives in the cutting department.

9.Cost of painting advertising slogans on delivery vans.

10.Developing a new product in the laboratory.