Cycle Business manufactures and sells road and mountain bikes through a network of retail outlets in western Canada. Below is a partial list of expense items incurred in the most recent month (November), when 1,000 bicycles were manufactured, shipped, and sold. There was no beginning or ending work in process or finished goods inventory in November: Item Units produced and sold Sales Leather used for the bicycle Production manager's salary Life insurance for the compa Electricity used in the proc Sales commissions Internet advertising Employee benefits for the pr Property taxes on the produc Shipping costs Required: 1. With respect to the partial list of November expenses: a. Use the Type column to label each item as a Manufacturing, Administrative, or Selling cost. b. For those items you labeled as a Manufacturing cost, i. Use the Behaviour column to label each item as variable or fixed manufacturing costs. ii. Use the Direct/Indirect column to label each item as a direct or indirect cost