Cost Classification

The following are costs of Big Rig Trucks, a manufacturer of large diesel vehicles. 1.) Aluminum used in manufacturing each trucks body.

2.) Factory supervisors salary.

3.) Company presidents salary.

4.) Cleaning supplies used for daily cleanup.

5.) Wages of workers who build the engines.

6.) Patent lawyers costs.

7.) Accounting fees.

8.) Depreciation on sales persons car.

Required:

For each cost, identify it as:

a.) Variable or Fixed

b.) Product or Period

c.) Direct Material, Direct Labour, Manufacturing Overhead, Selling, Administrative or Research and

Development.