Below is the list of the components of the depreciation and amortization expense tor the year. How much is likely to be shown in COGS and how much in SG\&A? Depreciation of factory buildings Depreciation of head office IT equipment Depreciation of warehouse buildings Depreciation of factory equipment Depreciation of warehouse equipment Amortization of production process patents Amortization of brands Total depreciation and amortization expense 88,564.0 8,856.4 108,564.0 132,846.0 130,276.8 12,988.0 31,171.2 513,266.4 Select one: 473,238.8 in COGS and 40,027.6 in SG\&A 460,250.8 in COGS and 53,015.6 in SG\&A 234,398.0 in COGS and 278,868.4 in SG\&A 469,107.2 in COGS and 44,159.2 in SG\&A