Cost classifications For each of the following costs, check the columns that most likely apply (both variable and fixed might apply for some costs).
|
Product |
|||||
|
Costs |
Direct |
Indirect |
Period |
Variable |
Fixed |
|
Raw materials |
|||||
|
Staples used to secure packed |
|||||
|
boxes of product |
|||||
|
Plant janitors’ wages |
|||||
|
Order processing clerks’ wages |
|||||
|
Advertising expenses |
|||||
|
Production workers’ wages |
|||||
|
Production supervisors’ salaries |
|||||
|
Sales force commissions |
|||||
|
Maintenance supplies used |
|||||
|
President’s salary |
|||||
|
Electricity cost for office building |
|||||
|
Real estate taxes for |
|||||
|
Factory |
|||||
|
Office building |
|||||