E 19-4

Ilems into the following categories: (a) direct materials, (b) direct labor, and (c) manufacturing overhead. E19-3 Bacala Corporation incurred the following costs while manufacturing its product. Identify types of cost and $100,000 Advertising expense Materials used in product Depreciation on plant Property taxes on store Labor costs of assembly-line workers110,000 Factory supplies used (SO 3, 4) 60,000 Property taxes on plant 7,500 Delivery expense 21.000 35,000 Sales commissions 13,000 Salaries paid to sales clerks 50,000 Instructions (a) Identify each of the costs as direct materials, direct labor, manufacturing overhead, or period costs (b) Explain the basic difference in accounting for product costs and period costs. E19-4 Drew Company reports the following costs and expenses in May. Determine the total amount of various types of costs (So 3, 4) s 11,500 Direct labor Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary 12,650 3,800 48.900 80,800 Sales salaries Property taxes on factory building Repairs to office equipment Factory repairs $69,100 46,400 2,500 1,300 137,600 Advertising 18,000 8,000 Office supplies used Instructions From the information, determine the total amount of: (a) Manufacturing overhead. (b) Product costs. (c) Period costs. E19-5 Sami Company is a manufacturer of personal computers. Vari Classify various costs into different cost categories. (SO 3, 4) associated with its operations are as follows. 1. Property taxes on the factory building 2. Production superintendents' salaries. 3. Memory boards and chips used in assembling computers. 4. Depreciation on the factory equipment 5. Salaries for assembly line quality control inspectors