Cost classifications For each of the following costs, check the columns that most likely apply (both variable and fixed might apply for some costs).
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Costs |
Direct |
Indirect |
Period |
Variable |
Fixed |
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Wages of assembly line workers |
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Depreciation of plant equipment |
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Glue and thread |
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Outbound shipping costs |
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Raw materials handling costs |
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Salary of public relations manager |
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Production run setup costs |
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Plant utilities |
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Electricity cost of retail stores |
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Research and development |
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expense |