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1. Identify the cost element (direct materials, direct labor, and factory overhead) involved in each of the following: a. fruit for ice cream Direct b.

1. Identify the cost element (direct materials, direct labor, and factory overhead) involved in each of the following:

a. fruit for ice cream Direct

b. tools used

c. wages of supervisor

d. wages of cutter

e. oil for machines

f. meat for corned beef

g. heat, light and water

h. sugar for ice cream

i. dry ice for packing

j. perfume bottles

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