1 - Cost Classifications: Listed below are costs for a firm that produces of soccer jerseys. For each cost, fill in the table below and indicate which of the following classifications best describe the cost. If the cost is a manufacturing cost, decide whether it is a DM, DL, or Factory OH cost. If the cost is a non-manufacturing cost, decide whether it is a selling or a general & administrative cost. Cost item: Manufacturing Cost Direct Direct Factory Material Labor Overhead (DM) (DL) (OH) Non-Manufacturing Cost Selling General & Administrative a. Office supplies for the main office b. Polyester fabric used in the jerseys C. Needles used to hand sew logos onto the jerseys d. Administrative office salaries e. Factory supervisor's salary f. Wages for assembly line workers g. Commissions paid to sales personnel h. Straight-line Depreciation of factory equipment i. Straight-line Depreciation of main office equipment j. Main office utilities k. Factory utilities