On October 1, 2011, Santana Rey launched a computer services company, Business Solutions, that offers consulting services, system installation, and custom program development. In late 2011 Santana decides to diversify her business by also manufacturing computer workstation furniture.
Required
Classify the following manufacturing costs of Business Solutions by behavior and traceability.
|
Cost by Behavior |
Cost by Traceability |
|||
|
Product Costs |
Variable |
Fixed |
Direct |
Indirect |
|
1. Monthly flat fee to clean workshop |
____ |
____ |
____ |
____ |
|
2. Laminate coverings for desktops |
____ |
____ |
____ |
____ |
|
3. Taxes on assembly workshop |
____ |
____ |
____ |
____ |
|
4. Glue to assemble workstation component parts |
____ |
____ |
____ |
____ |
|
5. Wages of desk assembler |
____ |
____ |
____ |
____ |
|
6. Electricity for workshop |
____ |
____ |
____ |
____ |
|
7. Depreciation on tools |
____ |
____ |
____ |
____ |