3)

Classify the following costs by selecting the appropriate item from the drop-down list.

Cost Item	Amount ($)	Classification
Oven maintenance expense	500	AnswerDirect MaterialDirect LabourManufacturing OverheadPeriod Cost
Beef mince	700	AnswerDirect MaterialDirect LabourManufacturing OverheadPeriod Cost
Wages paid to casual chef	1600	AnswerDirect MaterialDirect LabourManufacturing OverheadPeriod Cost
Plain flour	300	AnswerDirect MaterialDirect LabourManufacturing OverheadPeriod Cost
Wages paid to casual accountant	800	AnswerDirect MaterialDirect LabourManufacturing OverheadPeriod Cost
Kitchen electricity expense	600	AnswerDirect MaterialDirect LabourManufacturing OverheadPeriod Cost
Advertisement expense	200	AnswerDirect MaterialDirect LabourManufacturing OverheadPeriod Cost