The following costs were incurred by a manufacturer of breakfast cereals.
a. Heat, water, and power used in the factory
b. Cost of repairing mixing machines and ovens
c. Wheat, sweetener, and coloring used in production
d. Lease payments for salespersons’ company cars
e. Wax paper used to package cereals
f. Cardboard boxes used to ship packaged cereals to grocery stores
g. Overtime paid to office employees

Required
Indicate whether each of the above costs is a manufacturing cost or a nonmanufacturing cost.