Presented below are Lang Company’s monthly manufacturing cost data related to its personal computer products.
|
(a) Utilities for manufacturing equipment |
$116,000 |
|
(b) Raw material (CPU, chips, etc.) |
$ 85,000 |
|
(c) Depreciation on manufacturing building |
$880,000 |
|
(d) Wages for production workers |
$191,000 |
Enter each cost item in the following table, placing an “X” under the appropriate headings.
|
Product Costs |
||
|
Direct |
Direct |
Factory |
|
Materials |
Labor |
Overhead |
|
(a) |
||
|
(b) |
||
|
(c) |
||
|
(d) |
||