Analyse the folowing costs between:

i) Direct Materials

ii) Direct Labour

iii) Factory Indirect Expenses

iv) Administration Expenses

v) Selling and distribution Expenses

vi) Finance Expenses

a) Wages for staff maintaining machines in factory

b) Wages for staff maintaining accounting machinery

c) Expenses of canteen run exclusively for factory workers

d) Expenses of canteen run exclusively for administrative workers

e) Cost of raw materials

f) Carriage inwards on fuel used in factory boiler-house

g) Carriage inwards on raw material

h) Discounts allowed

i) Rent of salesrooms

j) Wages of lathe operations in factory

k) Debenture interest

l) Running costs of sales staff cars

m) Costs of advertising products on television