Distribute the following in the table by but (right mark) according to the types of cost MANUFACTURING , NON-MANUFACTURING EXPENSES and Selling and Marketing Expenses

• Administrative expenses
• Depreciation
• Selling and distribution expenses
• Income tax expenses
• Other income
• Cost of sales
• Non -controlling interest
• Loans, Advances, Receivable due, Provision
• Purchase and other expense
• Sale and other income

Oman Cables Industry

DESCRIPTION ELEMENTS OF COST BEHAVIOR OF COST/EXPENSE D. D. Labor Fixed Variable Semi- Mfg Overhead Material Fixed MANUFACTURING EXPENSES/ COST OF GOODS SOLD: Direct material (Example) v NON-MANUFACTURING EXPENSES: Admin Expenses (Example): Depreciation (Example) Selling and Marketing Expenses (Example): Newspaper advertisements (Example)