QUESTION THREE (4 marks) The following is a list of costs incurred by several business organizations: a) Telephone cable for a telephone company. b) Salary for the Director of Internal Auditing. c) Bandages for the emergency room of a hospital. d) Electricity used to operate factory machinery. In the space provided above, classify each of the preceding costs as a direct materials cost, direct labour cost, factory overhead cost, selling expense or administrative cost