chp 2 for each cost indicate whether it would be most classified as direct labor, direct materials, manufacturing overhead, selling, or an administrative cost

depreciation on equipment used to test assembled computers before release to customers

manufacturing overhead cost

the wages of the assembly shops supervisor

manufacturing overhead cost

rent on the facility in the industrial park

manufacturing overhead cost, marketing and selling cost, administrative cost

sales commissions paid to the companys salespeople

marketing and selling cost

the cost of advertising in the puget sound computer user newspaper

marketing and selling cost

the wages of the companys accountant

administrative cost

the wages of employees who assemble computers from compounds

direct labor cost

the cost of a hard drive installed in a computer

direct materials cost