1) Categorize the following costs as

A.Product cost and Direct Materials

B.Product Cost and Direct Labor

C.Product Cost and Manufacturing Overhead

D.Period Cost and Selling and Marketing Expense

E.Period Cost and General/Administrative Expense

Denim for manufacturing jeans

Welder on jet boat assembly line

Fiber glass for manufacturing sports car

Factory janitor

Factory Insurance

Salesman's commission

CEO's salary

Health Insurance for Assembly Line Workers

2)

Categorize the following activities into the following activity levels:

A.Product Level

B. batch Level

C. organizational or facility sustaining activity level

D. Unit Level

E. Customer level

Testing a prototype of a new product
	setting up equipment
	worker recreational facilities
	painting the face on a doll
	sending catalogs to distributors