As part of the assignment for workshop $5$ they will be working on the classification of each of the

following elements:

"Direct Material" $($DM$)$

"Direct Labor" $($DL$)$

"Factory Overhead" $($FO$)$

"Prime Cost" $($PC$)$

Administrative and selling expenses $($SA$)$

Building rent

Electricity used in the product manufacturing process.

Car expenses for customer service representatives.

Salaries of employees who work on the production line.

Car batteries used by sales representatives.

Supplies used to clean the factory floor.

Salaries of a forklift operator in a manufacturing plant.

Materials used to make the product. $\_$

Office equipment for laboratory staff.

Accounting staff salaries.