Problem: Ringle Company is manufacture of compact disks (CD). Place each of the following costs in the appropriate column.
Cost item Period cost Direct materials Direct labor Factory overhead
a. Factory maintenance salarly , $40000
b. Salary of factory supervisor, $70000
c. Salary of production worker, $42000
d. Salary of the company's president, $100000
e. Television advertising, $25000
f. Property tax on factory, $15000
g. Sales commisions, $15000
h. Depreciation on factory equipment, $17000
i. Plastic used in the manufacture of the CDs, $14000