Classify the following concepts according to direct raw materials, direct labor, operating expenses, selling expenses, administrative expenses, distribution$/$logistical expenses, direct production expenses, indirect production expenses:

Water, plastic bags, plastic bra, gas, flour, supervisor salaries, manufacturing workers salaries, plant electric energy, plant maintenance, plant telephone, cooking oil, production plant rent, machinery depreciation, area managers salary production, researchers' salaries, quality fees, sugar, cardboard boxes for distribution, forklift depreciation, commissions to sellers, fuel for equipment