The list below. Write only the cost. 1) Direct labour cost, 2) Administration cost, 3) selling and distribution cost. The information provided only relates to Summers, manufacturers.

It looks like you're asking to classify the listed items into different cost categories. Based on the visible text and common accounting principles, I will classify these items into three main types of costs. The instruction "Write only the cost to 2 1 3)" suggests grouping them into three categories, which I will label as 1, 2, and 3.

Here is the classification of the costs:

Category 1: Direct Costs (related to production)

• Purchases of raw materials
• Direct labour cost

Category 2: Selling and Distribution Costs

• Selling and distribution cost
• Bad accounts of customers written off

Category 3: Administrative Costs

• **Administration cost