Determine the proper classification of each expense item on the Expense Data tab. (three options can be found in the column heading) Expense "Classification (COGS, OH, or SGA).

Fill in any missing data.

Expense	Classification (COGS, OH, or SGA)	2022 Amount	Estimated % of Change in 2023
Plant Manager Salary		$125,000	3%
Direct Labor		$1,249,356	5%
Finance Salaries		$400,000	2%
Production Supplies		$274,326	10%
Office Supplies		$57,923	2%
Rent - Manufacturing		$300,000	3%
Equipment Maintenance		$602,379	4%
Depreciation		$270,359