Within the costing system of MMZ, a manufacturing company, the following types of expense are incurred. (i) Cost of oils used to lubricate production machinery. (ii) Motor vehicle licenses for lorries. (iii) Depreciation of factory plant and equipment. (iv) Commission paid to sales representatives. (v) Salary of the secretary to the finance director. (vi) Trade discount given to customers. (vii) Holiday pay of machine operatives. (viii) Salary of security guard in raw materials warehouse. (ix) Rent of finished goods warehouse. (x) Salary of scientist in laboratory. (xi) Salary of supervisor working in the factory. (xii) Cost of typewriter ribbons in the general office. Required: Place the above 12 expense items within the following classifications by using the sign (X)

Cost Classification
Cost Item	Production Cost	Selling & Distribution Cost	Administrative cost	R & D cost