Classify the costs below for the Donut King Company, a manufacturer of donuts, as:

(a) direct material (b) direct labour (c) manufacturing overhead (d) selling and distributions expenses (e) administrative expenses

COSTS

1.Flour.

2.Depreciation on cooking equipment.

3.Cooking oil.

4.Sugar.

5.Wages of a donut cook.

6.Repair of a cooking equipment.

7.Packaging for donuts.

8.Cartons for shipping donuts.

9.Accountants salary.

10.Production managers salary.

11.Advertising.

12.Oil for the factory conveyor system

13.Fuel for the delivery truck used to ship donuts to customers.