CLASSIFY THE FOLLOWING ACTIVITIES

JIM OWNS CAPE INC. THE COMPANY MANUFACTURES FLOW JETS AND SELLS THEM TO FIRE DEPARTMENTS AROUND THE COUNTRY.

DURING THE MONTH OF APRIL, JIM INCURRED THE FOLLOWING COSTS AND WANTS YOUR HELP CLASSIFYING THEM

ACTIVITY

1.	DEPRECIATION ON THE FACTORY
2	SECURITY GUARDS AROUND THE CORPORATE OFFICE
3	SALARY OF ASSEMBLY WORKERS
4	MATERIAL USED IN THE FLOW JETS
5	SECRETARYS SALARIES
6	EQUIPMENT USED TO MAKE THE FLOW JETS
7	SALARY OF THE SHOP FOREMAN
8	JIMS SALARY
9	SALES COMMISSIONS
10	UTILITIES COSTS ON THE FACTORY
11	RENT ON THE CORPORATE OFFICE
12	SALARY OF THE FACTORY MANAGER

	PRODUCT	DIRECT	INDIRECT	PERIOD	SG&A
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