Please help classify resources consumed into manufacturing overhead, direct materials, direct labor, selling, and administration. It is a furniture company.

Exhibit 2 Drafted ESF's Statement of Operating Income for Ended December 31, 2020 $ Sales Salesroom Utilities and Fuel Office Equipment Depreciation Other Administrative Expenses Factory Miscellaneous Components Manufacturing Maintenance Supplies Production Cleaning Supplies Manufacturing Maintenance Property Taxes - Factory Amortization - Factory Machinery Office Maintenance Shipping Costs Furniture Accessories Salesroom Building Depreciation Fibber Filling Promotional Materials Factory Building Insurance Salesroom Property Taxes and Insurance Amortization-Factory Building Advertising Factory Utilities Production Supervisor Salary Salespeople Travel Warehouse Wages Sales Staff Commissions Timber furniture components Administrative Wages Production payroll Total Expenses and Costs Operating Income 3,114,160 6,491 8,400 11,548 13,142 17,373 24,993 25,224 25,520 28,555 38,718 42,893 46,013 48,600 50,856 120,283 62,013 65,283 68,750 71,852 81,417 90,000 92,788 152,817 249,133 311,416 368,000 934,248 3,056,326 57.834