If we were to calculate each of the four cost category groupings shown in the first column below (e.g., total manufacturing overhead), which of the various expense items listed across the top of the table would need to be included? Place an "X" in each expense item that would need to be included in calculating the sum for each separate cost category shown, and be aware it's likely that more than one expense item will apply in each calculation. Note that we are not actually calculating any values, but are instead simply showing the components for each aggregated cost category listed. The first cost category (total manufacturing overhead) has already been completed for you.