Categorise each of the following costs into one of these six categories:

(i) Direct materials

(ii) Direct labour

(iii) Indirect manufacturing costs

(iv) Administration expenses

(v) Selling and distribution expenses

(vi) Finance expenses

(a) Wages for staff maintaining machines in factory

(b) Wages for staff maintaining accounting machinery

(c) Expenses of canteen run exclusively for factory workers

(d) Expenses of canteen run exclusively for administrative workers

(e) Grease used for factory machinery

(f ) Cost of raw materials

(g) Carriage inwards on fuel used in factory boiler-house

(h) Carriage inwards on raw material

(i) Wages of managing director’s chauffeur

(j) Wages of cleaners in factory

(k) Discounts allowed

(l) Rent of salesrooms

(m) Wages of lathe operators in factory

(n) Wages of security guards; the area of the factory buildings is four times as great as the other buildings

(o) Debenture interest

(p) Rent of annexe used by accounting staff

(q) Managing director’s remuneration

(r) Sales staff salaries

(s) Running costs of sales staff cars

(t) Repairs to factory buildings

(u) Audit fees

(v) Power for machines in factory

(w) Business rates: 3/4 for factory buildings and 1/4 for other buildings

(x) Rent of internal telephone system in factory

(y) Bank charges

(z) Costs of advertising products on television.