FOH OPER EXP CLASSIFY AS TO: (A) FOH or (B) OPERATING EXP 1 Insurance of factory equipment 2 Cost of advertising a newly launched product 3 Inspection costs 4 Chemical Engineer's salary of SMC Cost of cleaning supplies in the factory 6 Depreciation of delivery equipment Cost of letterhead of the company 8 Salary of the President 9 Interest expense on equipment bought used in the factory 10 Payroll taxes of factory workers 5 7 MFG SELLING ADMIN 1 3 CLASSIFY AS TO (1) MFG (2) SELLING (3) ADMIN Direct materials 2 Advertising expense Insurance of office equipment 4 Repairs and maintenance of factory equipment 5 Representation expense Factory overhead Bad debts expense Salaries of the human resource department 9 Depreciation - purchasing department office equipment 10 Direct labor 6 7 8