WAGES PAID TO THE FACTORY MAINTENANCE AND REPAIR PERSONNEL OF A MANUFACTURING BUSINESS ARE SHOWN: A.IN THE OPERATING EXPENSES SECTION OF THE INCOME STATEMENTS. B.AS DIRECT LABOR ON THE STATEMENT OF COST GOODS MANUFACTURED. C.AS PART OF MANUFACTURING OVERHEAD ON THE STATEMENT COST OF GOODS MANUFACTURED. D.AS A PART OF THE COST OF GOODS SOLD SECTION OF THE INCOME STATEMENT