Classify the following costs for a lawn mower company manufacturer as Direct Materials, Direct Labor, Factory Overhead, Selling Expense, or General & Administrative Expense A. Depreciation on the robotics machinery used to manufacture lawn mowers Maintenance costs for factory robotics equipment based on the hours of usage . Attorney fees for drafting a new lease for the headquarters office D. Engine oil inside the mowers as they are shipped to dealers Outside firm janitorial services in the factory F Rivets, bolts, and other fasteners used in lawn mowers G. Payroll taxes on hourly assembly-line employees . Filter for spray gun used to paint the lawn mowers I. Cost of expensive covers for storage of the lawn mowers by customers J. Insurance Policy premiums for the factory buildings . Gasoline engines used for lawn mowers L. Salary of factory supervisor M. Tires for lawn mowers B. E. N. Cost of advertising in a national magazine . Steering Wheels for the Lawn Mowers . Timekeeper Salaries in the Factory Q. Telephone charges for the controller's office R. Lawn mower throttle controls S. Steel used in producing the lawn mowers T. Commissions paid to sales representatives U. Electricity used to run the robotics machinery V. Factory cafeteria cashier's wages W. Property taxes on the factory building . Salary of vice-president of management Y. Hourly wages of assembly line workers Z. License fees for use of another person's patent to make lawn mower blades