Lesson 05 - 01 Manufacturing Business: Classification of Cost

Classify the following costs - Fruits for ice cream.

• Direct Materials
• Factory Overhead
• Direct Labor
• Selling or Administrative Expenses

Classify the following costs - Tools used.

• Direct Materials
• Factory Overhead
• Direct Labor
• Selling or Administrative Expenses

Classify the following costs - Wages of supervisor.

• Direct Materials
• Factory Overhead
• Direct Labor
• Selling or Administrative Expenses

Classify the following costs - Wages if cutter.

• Direct Materials
• Factory Overhead
• Direct Labor
• Selling or Administrative Expenses

Classify the following costs - Oil for machines.

• Direct Materials
• Factory Overhead
• Direct Labor
• Selling or Administrative Expenses

Classify the following costs - Meat of corned beef.

• Direct Materials
• Factory Overhead
• Direct Labor
• Selling or Administrative Expenses

Classify the following costs - Heat, light, and water in the factory.

• Direct Materials
• Factory Overhead
• Direct Labor
• Selling or Administrative Expenses

Classify the following costs - Sugar for ice cream.

• Direct Materials
• Factory Overhead
• Direct Labor
• Selling or Administrative Expenses

Classify the following costs - Office supplies of the sales department.

• Direct Materials
• Factory Overhead
• Direct Labor
• Selling or Administrative Expenses

Classify the following costs - Depreciation of accounting department computers.

• Direct Materials
• Factory Overhead
• Direct Labor
• Selling or Administrative Expenses