Cost Accounting 1

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EXERCISE 1-2. Classifying Manufacturing Costs.
For each cost, indicate whether it would most likely be classified as direct materials, direct labor.manufacturing overhead, selling, or an administrative cost.

1. The cost of a hard drive installed in a computer. → direct material
2. The cost of advertising in the Puget Sound Computer User newspaper → selling cost
3.The wages of employees who assemble computers from components. → direct labor
4. Sales commissions paid to the company's salespeople. → selling cost
5. The salary of the assembly shop's supervisor. → manufacturing overhead
6. The salary of the company's accountant. → administrative cost
7. Depreciation on equipment used to test assembled computers before release to customers. → manufacturing overhead
8. Rent on the facility in the industrial park → administrative cost

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