The business is a coffee shop

Which one of the following are manufacturing fixed costs, or SG&A fixed costs?

1) liability insurance
2) rent
3) leased equipment (coffee maker, refrigerator, coffee grinder, scale, and cash register, all leased for one total)
4) utilities
5) manager's salary
6) advertising
7) accounting fees

I believe that the manager's salary and advertising would be SG&A.

I think that the rent, utilities, and leased equipment would be manufacturing.

I am not too sure on the liability insurance or the accounting fees.
1 second ago