Winter, inc,. is a manufacturing firm that makes table tennis paddles. Each paddle consists of a handle, a wooden paddle, and a rubber backing for each side of the wooden paddle. As the paddles progress through the assembly process, workers attach the handles and glue the rubber backing into place. Classify the following costs as one of the following four options by placing the number of the correct answer in the space provided. 1. Direct materials cost 2. Direct labor cost 3. manufaturing overhead cost 4 selling and administrative cost A. cost of glue B. cost of handles C. cost of rubber packing for the handles D.cost of shipping crates E. cost of wooden paddles F. depreciation on deilivery trucks G. depreciation on the factory equipment H. office worker's salaries I. production supervisor's salaries. J rent on finished goods warehouse K. Rent on production facilities. L. Rent on direct materials materials warehouse. M. Utilities for the production facilities N wages of assembly workers O wages of sales personnel