Western Wholesale Foods incurs the following expenditures during the current fiscal year. How should Wesernaunt for each of these expenditures? 1. Salaries for the repair technicians, $156,000 2. Remodeling of the executive offices, $83,100 3. Annual maintenance costs related to its machinery, $79,400 4 Improvement of the production line resulting in an increase in productivity, $38,500 Addition of a sprinkler system to the manufacturing facility to reduce the risk of fire damage, $44,100 5