Drinkup manufactures a variety of bottled fruit drinks in its factory. The company also has a building for the corporate headquarters. Classify the following costs incurred by Drinkup as Manufacturing:Direct Materials, Direct Labor, Manufacturing Overhead, Nonmanufacturing, Selling and Administrative.

1) Maintenance costs on botting equipment 2)Insurance on corporate headquarters 3)Property taxes on the factory 4)Wages of the drink bottlers (They fill the bottles.) 5)Property taxes on corporate headquarters 6)Sales commissions 7)Research and development costs 8) Fruit