The following costs were incurred in each of two automobile-parts factories in June.

Required: 

For every cost listed above, indicate whether it is more likely to be treated as a direct cost or an indirect cost in each of the following. Explain your choice for each cost item in each manufacturing environment.
1. A traditional factory with a traditional cost-accounting system.
2. A JIT/FMS factory with an activity-based costing system.

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Raw materials Electricity, machines Electricity, lighting, and air-conditioning Engineering salaries Custodial wages Depreciation, plant Depreciation, equipment Insurance Machine repair, wages Machine repair, parts Direct labor Supervisory salaries Property taxes Factory supplies Inspection