Checklist Activity: list of different costs and students determine what type of costs for a company produce orange juice: Direct labour Monthly telephone charges (100 for 500 minutes included, any additional time will be charged for 0.8 per minute) Rent of the factory Water charges (200 for 50 tons water, additional use will lead to another 50 tons water allocated) Insurance of the factory building Rent for storage warehouses (each warehouse have capacity of 1,000 products, additional use will lead to another warehouse rented) Direct materials Fixed salaries for factory managers