Your aunt graduated from chemistry in the late $1970\text{'}$s$,$ and started a small distribution company aimed at supplying chemicals and equipment to the University. Through the years, she has skillfully grown the business and also supplies other labs in the region, including most of the chemical plants and refineries east of the city. She sees an opportunity to expand into supplying chemicals to the oil industry by buying a medium sized local distribution company, Distco. She has asked you to help.

As a start, you sit down with the accountant for Distco and ask how she has determined Cost of Goods Sold $($COGS$)$ in the past. The accountant tells you that every year there were changes in what went into COGS and what went into Selling, General & Administrative $($SG&A$)$ cost$,$ because Distco's owners couldn't come up with a scheme that met their needs. She says, however, that she has the information by raw account and will recast the financial data in a way that makes sense to you. Since your aunt is away for two weeks, you decide to "give it your best shot".

Distco has three warehouses. Permanent staffing is two people per warehouse, one to take orders and arrange shipping and one to package up orders. Extra help is brought in on a temporary basis if needed for busy times. In addition, the head office has a president, a receptionist, two bookkeepers, and a two person sales team that focuses on oil company head offices.

Classify the following accounts into COGS, SG&A$,$ or Asset:

Warehouse staff salaries: The account to go into is

Annual Christmas party: The account to go into is

Temporary staff salaries: The account to go into is

Purchase cost of chemicals and supplies: The account to go into is

Shipping costs from supplier to warehouse: The account to go into is

Shipping costs from warehouse to customer. The account to go into is

Phone costs: The account to go into is

Travel for sales staff: The account to go into is

Head office staff salaries: The account to go into is

Cost of benefits for permanent staff: The account to go into is

Cost of storage racks; The account to go into is

Utility bills: The account to go into ${?}^3$ is

New computer hardware and software to support integrated order, inventory, sale and invoice system: The account to go into is

Membership in Chamber of Commerce: The account to go into is

Warehouse and office rental charges: The account to go into is

Snow removal and grounds upkeep costs: The account to go into is