Christo Manufacturing Company incurs the following manufacturing cost items during the month of March 2022: (1.1) Assembly line wages (1.2) Raw materials used directly in products (1.3) Depreciation on office equipment (1.4) Property taxes on factory bui ding (1.5) Rent on factory building (1.6) Sales commission (1.7) Depreciation on factory equipment (1.8) Factory utilities (1.9) Wages for factory maintenance workers (1.10) Advertising (1.11) Indirect materials used in production (1.12) Factory manager's salary For each of the twelve items above, indicate whether it would be classified into which of these four categories: (A)Direct materials (B) Direct labor (C) Manufacturing overheads (D) Non-manufacturing costs (12 marks)