The following costs were incurred by a manufacturing company during their latest scal year: 1. State Income Taxes 2. Insurance on the manufacturing facility 3. Supplies used in manufacturing 4. Wages for employees in the assembly department (i.e. part of the production process) 5. Wages for employees who drive the company's customer delivery trucks 6. Interest on notes payable 7. Raw materials used in the production process 8. Rent for the sales outlet in Sacramento 9. Electricity for all manufacturing equipment 10. Depreciation expense on the customer delivery trucks 11. Wages for the sales staff 12. Factory supervisor's salaries 13. Company president's salary 14. Advertising Expense 15. Phone & Internet expense for the Marketing Department 16. Ofce supplies used in the Raw Materials Purchasing Department From the 16 costs just listed, which grouping reects all the indirect product costs incurred by the company