The document contains lists of costs and expenses for a manufacturing company, including: 1) Direct costs like material, labor, and expenses that are allocated to specific products or services. 2) Factory overhead costs such as utilities, salaries, repairs, and depreciation associated with manufacturing. 3) Office and administration expenses including rent, salaries, legal fees, and other non-manufacturing costs. 4) Selling and distribution expenses such as sales salaries, advertising, shipping, and customer service costs.