PART B Identify each cost as Variable (V) or Fixed (F) AND as Direct Material/Labor (D), Factory Overhead (OH) or Selling/Administrative Expense (SGA) for the furniture maker Playhouse Fun, LLC. (10 pts Total) Example: _V__D__ Window Coverings for Playhouses Coffee for Corp Office Assembler's Wages Screwdrivers used by carpenter's _____ Financial Auditing fees Safety Glasses for Carpenters Copy paper for Sales Office Water for Manufacturing Facility Playhouse windows Production Supervisor Hourly Rate _____Roof shingles for Playhouses 1_ Unemployment Taxes on Painters Paint Brushes for painters Factory Janitorial Expense Sales Commissions, per unit sold Corporate Lease Expense _Utilities - Factory __ 2 x 4 Lumber for Playsets ___Depreciation - Corporate Office __ Playhouse Painter's Wages _____Painter's Uniforms