1. Classify the following costs as either manufacturing (M), selling (S), or administrative (A) expenses in terms of their functions.

(a) Factory supplies

(j)Freight in

(b) Advertising

(k)Employer’s payroll taxes –factory

(c) Auditing expenses

(l)Employer’s payroll taxes sales office

(d) Rent on general office building

(m)President’s salary

(e) Legal expenses

(n)Samples

(f) Cost of idle time

(o)Small tools

(g) Entertainment and travel

(p)Sanding materials used in furniture making

(h) Freight out

(q)Cost of machine breakdown