Assembly linewages

Raw materials used directly in product

Depreciation on office equipment

Property taxes on factory building

Rent on factory building

Sales commissions

Depreciation on factory equipment

Factory utilities

Wages for factory maintenance workers

Advertising

Indirect materials used in production

Factory manager's salary

Complete the following matrix by placing an X mark under the appropriate headings.

$\backslash$table$[[\backslash$table$[[$Cost$],[$Item$]],\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Manufacturing$],[$Overhead$]]]]$