a$)$ Direct Materials:Bicycle components $-$ $$100,000$: These are raw materials directly used in the manufacturing of bicycles.$($b$)$ Direct Labor:Labor costs of assembly$-$line workers: Wages and benefits for workers directly involved in assembling bicycles.$($c$)$ Manufacturing Overhead:Depreciation on plant $-$ $$60,000$: Allocation of plant cost over its useful life.Property taxes on store $-$ $$7,500$: Ambiguous; could be manufacturing overhead or non$-$manufacturing.Factory supplies used: Indirect costs related to manufacturing.Non$-$manufacturing Costs:Advertising expense $-$ $$13,000$: Selling and promotional expenses.Property taxes on plant: Unclear classification.Delivery expense: Distribution$-$related expense.Sales commissions: Payments based on sales volume.Salaries paid to sales clerks: Administrative expenses.