Cost Canvas material Metal spokes for wheels Spare parts for sewing machine repairs Advertising expenditure Machine oil Electricity bill for factory Wages of assembly line workers Wages of factory canteen staff Wages of assembly line supervisor Secretary's salary Delivery vehicle depreciation Classification Direct materials Direct materials Indirect production overheads Other indirect overheads Indirect production overheads Indirect production overheads Direct labour Indirect production overheads Indirect production overheads Other indirect overheads Other indirect overheads 442