Sorter has the following costs:

(a) Machine workers’ wages

(b) Cost clerks’ wages

(c) Purchase of raw materials

(d) Machine repairs

(e) Finance director’s salary

(f) Office cleaners

(g) Delivery van staff's wages

(h) Managing director’s car expenses ee Nes) “NDNeel Required:

An analysis of Sorter’s costs between:

(i) Direct materials

(ii) Direct labour

(iii) Production overheads LO1