Required: Classify the cost accordingly into the following classications: (a) variable; (b) xed; (c) manufacturing: (i) direct labour (ii) direct material (iii) manufacturing overhead; or (d) selling & distribution, (e) administration. Cost (3) VC Manufacturing cost (dE) (e) Admin 1 Cost of a new sign in front of the retail T-shirt shop. 2 Wages of the employee who repairs the rm '5 sewing machines. 4 l_--- 5 Cost of electricity used in the sewing department. 6 Wages of the Tshirt designers and painters. ._--- l_--- Depreciation on the sewing machines. . Rent on the building. Part of the building's rst floor is used to make and paint Tshirts. Part of it is used for a retail sales shop. The second floor is used for administrative ofces and storage of raw material and nished goods. Cost of daily advertisements In the local media. Wages of the designers who experiment with _ new fabrics, paints and Tshirt designs. Cost of hiring a pilot to fly along the beach pulling a banner advertising the shop