Choose the correct letter of an answer. Choices: a. Direct Materials b. Direct Labor c. Overheads other than Indirect Labor & Indirect Materials d. Indirect Materials e. Indirect Labor f. Selling and Marketing g. General and Administrative Given: 2.Fruits extracted to make a jelly 3.Mandatory laboratory test before bottling water drinks 4.Salary of the company's COO 5.Salary of production supervisor 6.Glue on books 7.Monitor for a laptop 8.Taxes related to real properties used in manufacturing 9.Payment of fines and penalties due to non-compliance with environmental laws 10.Law suits due to product quality issue 11.Delivery In 12.Depreciation of vehicle used for product delivery 13.Expiration of goods in the grocery store due to mistake in storage 14.Cost of warranty claims 15.Free muffins on a bake shop opening 16.Salary of quality inspector 17.Fuel burned / consumed to run a machine in the assembly line 18.Free scholarship grant given to outstanding employees of a company 19.Audit fees paid to a Certified Public Accountant 20.Box for cargo shipment 21.Product prototype 22.Free taste for a new popcorn brand and flavor 23.Supplies used in testing the products 24.Payment to radio advertisements to promote a product 25.TV advertisement to announce that Mr. A is no connected with the company and currently under investigation. 26.Sugar used for making soft drinks 27.Gloves, facemasks and hair net used in production 28.Repair charges to a shuttle vehicle 29.Depreciation of office computer 30.Depreciation of Cooling Machine 31.Shuttle service to production laborers 32.Donations given to Salazar Foundation 33.Salary of security personnel 34.Commissions paid to employees after successfully hit sales target 35.Ink in a fountain pen 36.Tetra-pack for juice drinks 37.Association dues paid by the company 38.Seasonings and flavorings of Piatos snack 39.Free food container for purchasing a microwave oven 40.Retainers fee to the company's dentist 41.Insurance paid on delivering goods to customers 53.Ordinary defect in the production 54.Normal spoilage 55.Wood used for making furniture 56.Buns used for burgers 57.Beefs used for making canned corned beef 58.Free tomato sauce in purchasing 1 kilo of pasta 59.Seasonings and flavorings to "Boy Bawang" corn snack 60.Fuel used to cooked Banana Cue 61.Commission paid to employees after successfully sold a Mitsubishi Mirage Sedan-type car 62.Ice cream products being distributed for free 63.Leather on shoes 64.Normal spoilage / defect 65.Various office supplies 66.Flour on cake 67.Benefits of Accounting Supervisor 68.Screws and nuts for computer production 69.Abnormal spoilage / defect 70.Delivery costs associated with shipment returns 71.Depreciation for defect analyzer machine 72.Distribution cost 73.Salt for ice cream production 74.LTO registration for company vehicle 75.Coffee bean extract for Star Bucks drink 76.Depreciation of CCTV Security Camera 77.Salary of team leader in production line 78.Marketing research fees 79.Overtime premium for laborers 80.Time and resources taken to replaced defective products sold 81.Communication and telephone expenses 82.Salary of Manufacturing Manager 83.Product brochures 84.Trainings and seminar for newly hired employees 85.Battery for Samsung S6 Edge phone 86.In house training and development 87.Chemicals used for electronic products 88.Discounts given to loyal customers 89.Salary of Marketing Manager 90.Warranty repairs and replacement 91.QA inspectors 92.Final product testing and inspection 93.Supplies used in testing and inspection