Total Block, Inc., is considering a new sunscreen packet that contains a skin wipe with sunscreen on it. These would be particularly useful for people who do not want to carry a bottle of sunscreen, according to Sunspot”s marketing manager. Classify the following costs of this new product as direct materials, direct labor, manufacturing overhead, selling, or administrative.
a. President”s salary.
b. Packages used to hold the skin wipes.
c. Cleaning materials used to clean the skin wipe packages.
d. Wages of workers who package the product.
e. Cost of advertising the product.
f. The salary of the supervisor of the workers who package the product.
g. Cost accountant”s salary (the accountant works in the factory).
h. Cost of a market research survey.
i. Sales commissions paid as a percent of sales.
j. Depreciation of administrative office building.