Please classify the following as: Cost, Direct Materials Cost, Direct Labor Cost,

Factory Overhead Cost, Selling Expense, Admin. Expense

a. rent for a warehouse used to store work in process and finished products.

b. depreciation of copying machines used by the Marketing Department.

c. maintenance costs for factory equipments.

d. fees charged by collection agency on past-due customer accounts.

e. surgeon's fee for heart bypass surgery.

f. cost of 30-second television commercial.

g. telephone charges by president's office.

h. travel costs of marketing executives to annual sales meeting.

i. cost of plastic for a telephone being manufactured.

j. Pens, paper, and other supplies used by the Accounting Department in preparing various managerial reports.

k. charitable contribution to United Fund.

l. depreciation of tools used in production.

m. cost of fabric used by clothing manufacturer.

n. depreciation of robot used to assemble a product.

o. wages of a machine operator on the production line.

p. salary of the vice president of manufacturing operations.

q. factory janitorial supplies.

r. maintenance and repair costs for factory equipment.

s. electricity used to operate factory machinery.

t. oil lubricants for factory plant and equipment.

u. cost of sewing machine needles used by a shirt manufacturer.

v. fees paid to lawn service for office grounds unkeep.

w. depreciation of microcomputers used in the factory to coordinate and monitor the production schedules.

x. wages of production quality control personnel.