Cedar Manufacturing Company incurs the following manufacturing costs and expenses during the month of March:

FOR EACH of these costs fill in Line a.______ and Line b. (see the below instructions)

Line a. _______ Classify each cost as either: Variable or Fixed USING an V or F

Line b. _______ Classify each cost as either: Direct Material, Direct Labor, Manufacturing Overhead, or PERIOD COSTS (selling or administrative) USING an DM, DL, MO or PC

1. Wages of laborers assembling a product 1a.________ b. _______

2. Shipping costs on merchandise sold 2 a._______ b. _______

3. Peaches used in canning fruit 3 a. ______ b. _______

4. Property taxes on factory building 4 a. _______ b. ______

5. Electricity used in operating machines 5 a. _______ b. ______

6. Sales commissions 6 a. _______ b. _______

7. Depreciation on factory equipment 7 a. ________ b. _______

8. Rent on office building 8 a. _______ b. ________

9. Wages for factory maintenance workers 9 a. _______ b. _______

10. Advertising 10 a. _______ b. ________