Select the category for each of the following accounts of a manufacturing company as either selling expenses or general and administrative expenses, or cost of goods manufactured.

$\backslash$table$[[$Account$,$Category$],[$Rew materials purchases,General and Administrative Expense$],[$Sales commissions,General and Administratwe Expense$],[$Salesperson commissions,Genersi and Administrafiva Expense$],[$Work in process inventory, ending,Cost of Gosods Manufactured$],[$Wages for production workers,Cost of Goods Manutactured$],[$Raw materials iriventory, beginning,Cost of Goods Manufactured$],[$Otice utilfties,Selling Expense$],[$Insurance on factory building,$],[$Cost of goods sold,$],[$Factory supervisor salary,$],[$Raw materials inventory, ending,$7]]$