Part IV Cost classification. Instructions: Place a check mark in the appropriate column to indicate the proper classification of each of the following costs. Other Indirect Selling and Indirect Materials Indirect Manufacturing Administrative Labor Item Costs Expehses 1. Accounting fees 2. Factory lease 3. Lubricants. 4. Plant manager 6. Uncollectible accounts expense- 7. Shipping 8. Samples ofnew products 9. Payroll taxes on factory wages 10. Factory heat, light, and power 11. Overtime premium for factory 12. Depreciation on salespersons autos Glue and nails in finished product 13. 14. Cleaning compound for factory 15. Sales commissions. 16. Depreciation on plant