Below is a list of expenses and costs usually borne by Nero Furniture in Madrid. Classify the above costs into direct material, direct labour or overhead A. Factory employees' salaries and pay B. Repairs to the factory C. Blue, nails, paints and other small parts used for manufacturing D. E. System depreciation F. Factory building property tax F. G. Wood used in the manufacture of the furniture H. I. Cost of power J. Factory Rental