Information for Grouper Gruber, Inc. for the current and prior months is provided below:

Cost Item

Activity in Units

Cost

Rent Expense

Current Month

$19000$

$$49500$

Prior Month

$9500$

$49500$

Factory Labor

Current Month

$19000$

$80000$

Prior Month

$9500$

$40000$

How would the costs for "Rent Expense" and "Factory Labor" be classified?