Classify each manufacturing cost as material, labor, or manufacturing overhead cost. Each manufacturing cost should also be classified as fixed or variable or semi- variable cost. Note: Follow the sample format below. - Define each non-manufacturing expense either as fixed or variable or semi-variable according to your judgment. Note: Follow the sample format below. SAMPLE FORMAT ELEMETS OF COST AND BEHAVIOR DESCRIPTION ELEMENTS OF COST BEHAVIOR OF COST/ EXPENSE D. D. Mfg. Fixed Variable Semi- Material Labor Overhead Fixed Manufacturing Expenses an Cost of Good Sold Direct material (Example) Raw materials Buildings Plant and machinery Electrical equipment and installations Motor vehicles Furniture, fixtures and fittings Office equipment Material handling equipment Loose tools Laboratory equipment Raw material Sapares, consumbles and scrap Finished goods Work in progress Good in transit NON-MANUFACTURING EXPENSES: Admin Expenses (Example): Depreciation (Example) Employee Costs Legal and professional charges Insurance Repairs and maintenance Travelling Directors remuneration Contributions to local organization Communication Printing and stationery Vehicle running and Maintenance Allowance for Credit losses Selling and Marketing Expenses (Example): Newspaper advertisements (Example) Marketing and freight| Employee costs Advertisement and sales promotion Travelling