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i don't understand on this

i don't understand on this question

Determine whether each request is relatively more managerial accounting oriented or financial accounting oriented. Juana , the controller for Arben Company has faced the following situations in the past two weeks: 1) John , head of production, wondered whether it would be more cost effective to buy parts partially assembled or to buy individual parts and assemble them at the Arben Company. 2) The Presidents of Arben reminded Juana that the stockholders' meeting was coming up and he needed her to prepare a Power Point presentation showing the income statement and balance sheet information for last year. 3) Elisa, vice presidents of sales has decided to expand the sales offices for next year. She sent Juana the information on next year's rent and depreciation information for budgeting purposes. 4) Juana's assistant Michael, received the information from Elisa on depreciation and added it to depreciation expenses and accumulated depreciation on office equipment. 5) Juana compared the budgeted spending on materials used in production with the actual spending on materials used in production. Materials spending was significantly higher than expected. She set up a meeting to discuss this outcome with Ben Heald so that he could explain it. Question 3 You are required to identify the following items whether it is direct material, direct labour, or manufacturing overhead, a) Wages of security guards for factory b) Rent for factory building c) Paper used in printing firm d) Wages of store keepers in a factory e) Wages of carpenters in a furniture industry f) Light, heat and power expenses in a factory g) Insurance on factory building og