Use the data given below to answer the following question(s) .
Following is the Sales database of Pointler's Inc., a manufacturer of clothing material. Item Type Denim Cotton Denim Leather Denim Cotton Denim Denim Denim Cotton Denim Cotton Cotton Denim Jute Fur Cotton Leather Leather Fur Denim Fur Cotton Cotton Cotton Item ID D101 C101 D102 L101 D103 C102 D101 D102 D101 C103 D102 C105 C101 D102 J101 F101 C103 L102 L101 F102 D104 F101 C103 C104 C101 Region Quintasia Prioland Prioland Prioland Dygertia Quintasia Prioland Prioland Dygertia Quintasia Prioland Quintasia Quintasia Quintasia Prioland Quintasia Prioland Quintasia Quintasia Prioland Prioland Quintasia Prioland Prioland Quintasia Buyer Peter Kane Jones Gerry Sarah Peter Audrey Jones Thomas Peter Mary Henry Philip Peter Simson Peter Mary Peter Philip Kane Simson Philip Gerry Simson Peter Unit Cost ($) 9.7927.7912.7927.7910.7912.799.7912.799.7916.7912.799.7927.7912.79132.823.7916.7916.7927.7912.799.0923.7916.7922.812.79 Units 10156423362668196386696358741 8 223470211027380529310
-If a data set has 'c' number of observations, the relative frequency of category 'l' is computed as .
Direct Labor Costs
Expenses related to employees who directly contribute to the production of goods or services, such as wages for assembly line workers.
Period Costs
Costs that are expensed in the period they are incurred rather than being capitalized or included in the cost of goods sold, such as selling, general, and administrative expenses.
Selling
The process of promoting and exchanging goods or services for value.
Administrative
Pertaining to the activities involved in the management, governance, or organization of a business, typically those responsible for enforcing policies and making decisions.