Solve please quickly

Thomas Traders WLL provide you with the following cost items. Analyse the cost description in Column No.1 and classify the cost in the appropriate column by putting "x" mark Cost Item Direct Direct Factory material labour OH Administration OH Selling & Distribution OH 9 Electricity used in heating in factory Automobile service expenses for customers in car selling company Wages of a mason in a building project Car batteries used by Toyota company to make cars Cleaning liquids used to clean the factory floor Wages of a forklift operator in a plant that makes cars Salary to the general manager 7 Cost of printing sales brochures