11.1 Paige Peverell produces plastic casings for telephones. The following is a list of some of the costs which the company incurs:

Plastic moulding machine depreciation Sales office fixtures and fittings depreciation Plastic materials Advertising expenditure Depreciation of factory building 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 Factory consumables Royalty payable per item produced to telephone designer Mobile telephone bill – sales director Classify each item of expense as one of the following:
direct labour direct materials direct expenses indirect production overheads other indirect overheads.