Question 4 Twist and Turn Ltd manufactures chairs for school and college use. The chairs have plastic seats and tubular steel legs. State the classification of the manufacturing costs in the table below into the appropriate category (direct materials, indirect materials, direct labour, indirect labour, direct expenses/ overheads, indirect expenses/ overheads) Cost Item Classification Tubular steel Factory supervisor's salary Wages of employees operating machines Factory canteen assistant's wages Factory rent Power to operate machines Factory heating and lighting Plastic for making chair seats Hire of special machinery for a particular order Cost of grease for the moulding machines Depreciation of factory machinery Depreciation of office equipment