Classify Costs on the basis of functions

Classify the following on the basis of functions: [April – 08]
(i) Salesmen’s salary
(ii) Printing and stationery
(iii) Exhibition expenses
(iv) Depreciation on furniture
Soln:
(i) Selling and Distribution Cost
(ii) Office and Administration Cost
(iii) Selling and Distribution Cost
(iv) Office and Administration Cost.