Your Boat Inc. assembles custom sailboats from components supplied by various manufacturers. The company is very small and its assembly shop and retail sales store are housed in a Gig Harbor Washington boathouse. Below are listed some of the costs that are incurred at the company.Required:For each cost indicate whether it would most likely be classified as direct labor direct materials manufacturing overhead selling or an administrative cost.1. The wages of employees who build the sailboats.2. The cost of advertising in the local newspapers.3. The cost of an aluminum mast installed in a sailboat.4. The wages of the assembly shops supervisor5. Rent on the boathouse6. The wages of the companys bookkeeper.7. Sales commissions paid to the companys salespeople.8. Depreciation on power towels.