$2-22$ Distinguish between direct and indirect costs. Goldings Limited produces sports wears for school children. The company incurred the following costs in the production of its inter$-$school sports wears: Cost Amount Materials used in the product Depreciation on factory machine Factory insurance Labor cost for factory workers Factory repairs Advertising expense Distribution expenses Sales commission Secretary$$s salary $100,00080,0006,000120,00010,00035,00015,00020,00025,0001.$ Classify each of the costs listed above as either direct or indirect costs. $2.$ Compute the total manufacturing cost.