Question 3 Consider the below costs. You are required to identify whether the cots is A Direct Material Cost (DM) or B. Direct Labour Costs (DL) or c. Manufacturing Overhead (MO) or D. Selling Cost (Selling) or E. Administrative Cost (Admin) Description Sr. No. 1 Cement and Steel used in building 2 I DM/DL/MO/ Selling/Admin 345678 Depreciation of delivery vans for sales Wood used in Table Wages paid to the tailor stitching the shirts Salary of a Office Receptionist Salary of company accountant Advertising expense Salaries of cleaning staff of factory