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 |
Classify All Costs Below:
Cost Behavior - Variable and Fixed Cost
Selling or Admin Cost
Product Cost - Direct and Indirect