Following are several representative costs incurred in a typical manufacturing company.

For each of the costs, indicate in the space provided whether the cost is a direct material

(DM), direct labor (DL), manufacturing overhead (MO), selling (S), or administrative (A)

cost.

Transcribed Image Text:

Wages of security guard for the sales office Depreciation on a file cabinet used in the factory Depreciation on a file cabinet used in the general accounting office President's salary 1. 2. 3. Material incorporated into products Sales supplies Supplies used in the factory 4. Wages of plant security guard 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. Salary of the president's secretary Manufacturing vice president's salary Salary of the manufacturing vice president's secretary Wages paid to production-line workers Factory rent Accounting office rent Depreciation on a copy machine used in the sales department Depreciation on a copy machine used to copy work orders in the factory Salary of plant supervisor