Item a. Chief financial officer's salary b. Sales commissions c. Property taxes on factory building and equipment d. Depreciation on sewing machines e. Fabric used during production f. Utility costs for office building g. Factory supervisors' salaries h. Depreciation on office equipment i. Oil used to lubricate sewing machines j. Advertising expenses k. Research and development costs 1. Repairs and maintenance costs for sewing machines m. Salaries of production quality control supervisors n. Salaries of distribution center personnel o. Travel costs of media relations employees p. Factory janitorial supplies q. Wages of sewing machine operators Classification