Classify each of the following costs for Harrison Company in a one of five categories:

Direct material.

Direct labor,

Factory overhead

Selling expense

Administrative expense.

A. Paid $75,000 in wages for employees who assemble the company's products.

B. Paid sales commissions of $58,000.

C. Paid $38,000 in salaries for factory supervisors.

D. Paid $88,000 in salaries for executives (president and vice presidents).

E. Recorded depreciation cost of $13,000 for factory equipment.

F. Recorded depreciation cost of $12,000 related for company headquarters building.

G. Paid $4,000 for various supplies that it used in the factory (oil and materials used in machine maintenance).

H. Used $10,000 in prepaid corporate liability insurance.

I. Pay attorney fees of 10,000 for drafting a new lease for headquarter offices.

J. Research and Develop cost of $15,000.