I think I'm on the right track for this question. Any help is appreciated. Thank you!

The following are costs associated with manufacturing firms, merchandising firms, or service
Firms:
a. Miscellaneous materials used in production Manufacturing
b. Salesperson’s commission in a real estate firm Service
c. Administrators’ salaries for a furniture wholesaler Merchandising
d. Administrators’ salaries for a furniture manufacturer Manufacturing
e. Freight costs associated with acquiring inventories for a grocery store Merchandising
f. Office manager’s salary in a doctor’s office Service
g. Utilities for the corporate offices of a toy manufacturer Manufacturing
h. Line supervisor’s salary for a clothing manufacturing firm Manufacturing
I. Training seminar for sales staff of a service firm Servicing
j. Fuel used in a trucking firm Servicing

All looks good to me. :-)