Opposite to each of the above costs, indicate whether it is direct materials, direct labor, manufacturing overhead, selling or administrative cost 1. Salary of the factory security guards 2. Salary of the assembly supervisor 3. Glass used in making smartphones 4. Electricity used in administrative office 5. Salary of a Human Resources employee 6. Wages of employees who assemble tables 7. Commission on product sales 8. Property taxes for a furniture factory