1. Ford Manufacturing Company incurs the following manufacturing costs and expenses during the month of May. (12 pts)

1. Assembly line wages

2. Raw materials used directly in product

3. Depreciation on office equipment

4. Property taxes on factory building

5. Rent on factory building

6. Sales commissions

7. Depreciation on factory equipment

8. Factory utilities

9. Wages for factory maintenance workers

10. Advertising

11. Indirect materials used in production

12. Factory manager's salary

Instructions

Complete the following matrix by placing an X mark under the appropriate headings.

Direct Direct Manufacturing Period

Cost Item Materials Labor Overhead Costs

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.