S Classify the following cost items into: A. Direct materials B. Direct labor C. Factory overhead D. Selling expense E. Administrative expense 1. Sandpaper used in the manufacture of furniture 2. Spare parts for replacement of worn out parts of machine 3. Wages of timekeepers, foremen, security guards, and janitors 4. Wages of factory helpers cleaning machines 5. Salary of plant engineer scheduling production 6. Salary of men operating the machines that manufacture the finished goods 7. Salary of travelling agents who distribute the finished goods 8. Varnish used for the finishing of wooden cabinets 9. Flour purchased for processing in a bake shop 10. Cotton thread purchased for use in a textile factory 11. Water used by a softdrink bottling company 12. Medical supplies purchased for use in the factory 13. Insurance premiums expired on office buildings and equipment 14. Paper used by a publishing company 15. Workmen's compensation insurance paid by the company for factory employees 16. Employer's contribution remitted to the SSS chargeable to the office 17. Service fee for an outside mechanic for repairing the office airconditioning unit 18. Depreciation of delivery equipment of the sales department 19. Wages paid to expert carpenters in a furniture company 20. Electricity and water consumed in a show factory 21. Idle time 22. Product samples 23. Packaging supplies 24. Thread used in the RTW business