Question 4 - Manufacturing vs. non-manufacturing costs: Several costs incurred by Flaker Oats, a cereal manufacturer, are listed below. For each cost, put an 'X' mark in the correct column below to indicate which of the following classifications best describes the cost. First figure out if it is a non-manufacturing cost or a manufacturing cost. If it is a manufacturing cost, classify it as dil + it materials (DM), direct labor (DL), or factory overhead (Factory OH). Non- Manufacturing Cost manufacturing DM Cost DL Factory OH Rental cost of factory equipment Factory supervisor's salary Main office manager's salary Factory utilities Depreciation - Delivery truck Indirect materials used Direct materials used Repairs and maintenance - main office equipment Repairs and maintenance - factory equipment Direct labor used Advertising costs