1. OBrien Vineyards is a producer of an award winning Pinot Noir. Please identify each cost driver below as either a Direct Materials, Direct Labor, Manufacturing Overhead, Marketing and Selling or Administrative. (each worth 2 points)

Cost Driver Type

The wages of employees who make wine.

The cost of advertising in Wine Spectator Magazine.

The cost of grapes used in the Pinot Noir.

The wages of production shift supervisor.

Rent on the production facility.

The salary of the OBrien Vineyards company president.

Sales commissions paid to the OBrien Vineyards salespeople.

Depreciation on wine bottling equipment.