11.5 Xiang Products produces motherboards for PCs from a range of bought in components. The following is a list of some of the costs which the company incurs:

●● depreciation of factory work benches

●● bank interest charges

●● administration salaries

●● sundry factory expenses ●● factory insurance ●● supervisor’s salary ●● assembly operatives’ wages ●● managing director’s salary ●● production office computer depreciation ●● purchase of silicone chips ●● factory rental ●● depreciation of sales representatives’ cars ●● purchase of circuit boards ●● factory cleaning Classify each item of expense as one of the following:
●● direct labour ●● direct materials ●● direct expenses ●● indirect production overheads ●● other indirect overheads.