Advertising expenses

• Direct material cost

• Direct labor cost

• Selling expenses

• Administrative expenses

Chief financial officer’s salary

• Factory overhead

• Direct labor cost

• Selling expenses

• Administrative expenses

Depreciation on office equipment

• Factory overhead

• Direct labor cost

• Selling expenses

• Administrative expenses

Depreciation on sewing machines

• Factory overhead

• Direct material cost

• Selling expenses

• Administrative expenses

Fabric used during production

• Factory overhead

• Direct material cost

• Direct labor cost

• Administrative expenses

Oil used to lubricate sewing machines

• Factory overhead

• Direct material cost

• Direct labor cost

• Administrative expenses

Repairs and maintenance costs for sewing machines

• Factory overhead

• Direct material cost

• Direct labor cost

• Administrative expenses

Sales commissions

• Selling expense

• Direct material cost

• Direct labor cost

• Administrative expenses

Salaries of distribution center personnel

• Factory overhead

• Selling expense

• Direct labor cost

• Administrative expenses

Wages of sewing machine operators

• Factory overhead

• Selling expense

• Direct labor cost

• Administrative expenses