Choose the correct letter of an answer.

Choices:

a. Direct Materials

b. Direct Labor

c. Overheads other than Indirect Labor & Indirect Materials

d. Indirect Materials

e. Indirect Labor

f. Selling and Marketing

g. General and Administrative

Given:

2.Fruits extracted to make a jelly

3.Mandatory laboratory test before bottling water drinks

4.Salary of the company's COO

5.Salary of production supervisor

6.Glue on books

7.Monitor for a laptop

8.Taxes related to real properties used in manufacturing

9.Payment of fines and penalties due to non-compliance with environmental laws

10.Law suits due to product quality issue

11.Delivery In

12.Depreciation of vehicle used for product delivery

13.Expiration of goods in the grocery store due to mistake in storage

14.Cost of warranty claims

15.Free muffins on a bake shop opening

16.Salary of quality inspector

17.Fuel burned / consumed to run a machine in the assembly line

18.Free scholarship grant given to outstanding employees of a company

19.Audit fees paid to a Certified Public Accountant

20.Box for cargo shipment

21.Product prototype

22.Free taste for a new popcorn brand and flavor

23.Supplies used in testing the products

24.Payment to radio advertisements to promote a product

25.TV advertisement to announce that Mr. A is no connected with the company and currently under investigation.

26.Sugar used for making soft drinks

27.Gloves, facemasks and hair net used in production

28.Repair charges to a shuttle vehicle

29.Depreciation of office computer

30.Depreciation of Cooling Machine

31.Shuttle service to production laborers

32.Donations given to Salazar Foundation

33.Salary of security personnel

34.Commissions paid to employees after successfully hit sales target

35.Ink in a fountain pen

36.Tetra-pack for juice drinks

37.Association dues paid by the company

38.Seasonings and flavorings of Piatos snack

39.Free food container for purchasing a microwave oven

40.Retainers fee to the company's dentist

41.Insurance paid on delivering goods to customers

53.Ordinary defect in the production

54.Normal spoilage

55.Wood used for making furniture

56.Buns used for burgers

57.Beefs used for making canned corned beef

58.Free tomato sauce in purchasing 1 kilo of pasta

59.Seasonings and flavorings to "Boy Bawang" corn snack

60.Fuel used to cooked Banana Cue

61.Commission paid to employees after successfully sold a Mitsubishi Mirage Sedan-type car

62.Ice cream products being distributed for free

63.Leather on shoes

64.Normal spoilage / defect

65.Various office supplies

66.Flour on cake

67.Benefits of Accounting Supervisor

68.Screws and nuts for computer production

69.Abnormal spoilage / defect

70.Delivery costs associated with shipment returns

71.Depreciation for defect analyzer machine

72.Distribution cost

73.Salt for ice cream production

74.LTO registration for company vehicle

75.Coffee bean extract for Star Bucks drink

76.Depreciation of CCTV Security Camera

77.Salary of team leader in production line

78.Marketing research fees

79.Overtime premium for laborers

80.Time and resources taken to replaced defective products sold

81.Communication and telephone expenses

82.Salary of Manufacturing Manager

83.Product brochures

84.Trainings and seminar for newly hired employees

85.Battery for Samsung S6 Edge phone

86.In house training and development

87.Chemicals used for electronic products

88.Discounts given to loyal customers

89.Salary of Marketing Manager

90.Warranty repairs and replacement

91.QA inspectors

92.Final product testing and inspection

93.Supplies used in testing and inspection