Categorize each of the following costs as direct or indirect. Assume that a traditional costing system is in place.
Machine run costs .................................. Cost to market the product
Machine depreciation .............................. Cost of storage
Material handling costs ............................ Insurance costs
Cost of materials .................................... Cost of product sales force
Overtime expenses ................................. Engineering drawings
Machine operator wages .......................... Machine labor
Utility costs ........................................ Cost of tooling and fixtures
Support (administrative) staff salaries