Part B- -Classification Classify each of the items below as: C--Factory Overhead D--Selling and Administrative expense A- -Direct materials B -Direct labor C1. Rent on factory building 2. Sales supplies used 3. Factory supplies used 4. Indirect materials used A 5. Wages of assembly line personnel 6. Cost of primary material used to make product 7. Depreciation on office equipment 8. Rent on office facilities 9. Insurance expired on factory equipment 10. Utilities incurred in the office elaal