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Classify the costs according to the headings in the columns C O S T C L A S S I F I C T I
- Classify the costs according to the headings in the columns
C O S T C L A S S I F I C T I O N | |||||
| Cost element | Function | Product cost | Period cost | Cost behaviour |
Direct material K120 |
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Indirect material K50 |
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Direct labour K180 |
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Indirect labour K30 |
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Administrativeexpenses K240 |
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Marketing expenses K300 |
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Research anddevelopment K200 |
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Total |
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