This is Exercise 2-12, Cost Classification. Frontenac Company incurred costs last year. Classify each of the costs as either direct materials, direct labour, manufacturing overhead, selling expense or admiistrative expense. Extend your learning: complete Part 2, 3 and 4 to this question on your own. Sales salaries Direct materials Advertising Depreciation on the headoffice building Direct labour Other administrative costs 1. Direct materials 2. Direct labour Sales commissions 3. Manufacturing overhead Indirect labour in the factory 4. Selling expense Depreciation on factory equipment 5. Administrative expense Salary of the factory receptionist Factory utilities Factory rent Supervision in the factory Salary of the corporate receptionist