600 20 a. Determine the guest nights for June. b. Determine the available room nights for June. c. Determine the occupancy rate for June. 2,400 100 d. Assume that the occupancy rate for June of the prior year was 82%. Has the utilization rate for Jake's Cabins improved or declined? EX 15-1 Classifying costs as materials, labor, or factory overhead Obj. 2 Indicate whether each of the following costs of an automobile manufacturer would be classified as direct materials cost, direct labor cost, or factory overhead cost: a. Automobile engine b. Brake pads c. Depreciation of robotic assembly line equipment d. Glass for front and rear windshields e. Safety helmets and masks for assembly line workers f. Salary of quality control inspector g. Steering wheel h. Tires i. Wages of assembly line workers