Cost Classification Types:

Direct Materials $-$ Manufacturing

Direct Materials $-$ Service

Direct Labour $-$ Manufacturing

Direct Labour $-$ Service

Manufacturing Overhead

Service Overhead

In the space below, identify the cost classification, using the drop down menu in the yellow shaded area, for the cost items listed for Wheels $4$ All Company's.

Cost Item

Cost Classification

a$.$ Fabrication building security guard

b$.$ Frames for bicycle assembly

c$.$ Insurance on the fabrication building

d$.$ Cashiers' wages

e$.$ Bicycle assembly workers' wages

f$.$ Depreciation on store shelves

g$.$ Bicycle helmets sold to customers

h$.$ Utilities for fabrication building

i$.$ Retail manager's salary

j$.$ Utilities for the bicycle retail store

k$.$ Sandpaper used on bicycle frames to prep for painting