Which TWO of the following are direct expenses?

$($i$)$ The cost of special designs, drawings or layouts for a specific job.

$($ii$)$ The hire of tools or equipment for a particular job

$($iii$)$ Salesmens wages.

$($iv$)$ Rent, wages and insurance of a factory.

a$.($i$)$ and $($iii$)$

b$.($i$)$ and $($ii$)$

c$.($iii$)$ and $($iv$)$

d$.($ii$)$ and $($iv$)$