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Cost Direct material Direct labor Mfg overhead Non mfg cost Material used to make a car x Assembly workers x Supervisor of assembly workers Factory
Cost | Direct material | Direct labor | Mfg overhead | Non mfg cost |
Material used to make a car | x |
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Assembly workers |
| x |
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Supervisor of assembly workers
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Factory depreciation |
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Cost | Direct material | Direct labor | Mfg overhead | Non mfg cost |
Guards at factory |
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Plant manager salary |
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CEO salary |
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| X |
Equipment used in making auto |
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Sales commissions |
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| X |
Salesman salaries |
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