Classify the below mentioned costs as manufacturing (DM or DL or FOH) or non-manufacturing (MKT or ADMIN) and behavior wise (FC or VC or MC).

Listed below are costs found in various organizations. 1. Property taxes, factory. 2. Boxes used for packaging detergent produced by the company. 3. Salespersons' commissions. 4. Supervisor's salary, factory. 5. Depreciation, executive autos. 6. Wages of workers assembling computers. 7. Insurance, finished goods warehouses. 8. Lubricants for production equipment. 9. Advertising costs. 10. Microchips used in producing calculators. 11. Shipping costs on merchandise sold. 12. Magazine subscriptions, factory lunchroom. 13. Thread in a garment factory. 14. Billing costs. 15. Executive life insurance. 16. Ink used in textbook production. 17. Fringe benefits, assembly-line workers. 18. Yarn used in sweater production. 19. Wages of receptionist, executive offices. Required