Diamond Toasters, Cost Classification
Direct materials used 189,000
Property taxes, factory buiilding 27,000
Depreciation, factory building 54,000
Lease cost, factory equipment 63,000
Administraive office salaries 72,000
Insurance, Factory 18,000
Advertising 135,000
Factory Supervision 63,000
Indirect materials, factory 54,000
Factory Labor, direct 270,000
Sales Commissions 117,000
Utilities, factory 45,000
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Classify All Costs Below:
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Cost Behavior |
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Product Cost |
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Variable |
Fixed |
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Selling or Admin Cost |
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Direct |
Indirect |
| Direct materials used |
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| Property taxes, factory building |
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| Depreciation, factory building |
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| Lease cost, factory equipment |
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| Administrative office salaries |
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| Insurance, Factory |
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| Advertising |
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| Factory Supervision |
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| Indirect materials, factory |
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| Factory Labor, direct |
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| Sales Commissions |
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| Utilities, factory |
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