The PC Works assembles custom computers from components supplied by variousmanufacturers. The company is very small and its assembly shop and retail salesstore are housed in a single facility in a Redmond, Washington, industrial park.Listed below are some of the costs the company incurs.Required:For each cost, indicate whether it would most likely be classified as directmaterials, direct labor, manufacturing overhead, selling, or an administrative cost.l$.$ The cost of a hard drive installed in a computer$\mathrm{.}2.$ The cost of advertising in the Puget Sound Computer $($Jser newspaper$\mathrm{.}3.$ The wages of employees who assemble computers from components.