The following items are associated with a cost accounting information system:

Use of direct materials Assignment of direct materials cost to each product Direct labor cost incurrence Depreciation on production equipment Detailed budget for the Maintenance Department Submission of a bid using product cost plus 25 percent Power cost incurrence Material handling cost incurrence Comparing actual costs with budgeted costs to evaluate the performance of a maintenance manager Assignment of direct labor costs to products Costing out of products Decision to continue making a part rather than buying it Classifying costs as fixed or variable Report detailing individual product costs Assignment of overhead costs to individual products ohoopoar. g obliges Required:

Classify the preceding items into one of the following categories:

1. Input 2. Process 3. Output 4. User action LO1