Exercise 1 The company Techito S.A. has the following cost items:

1. Fuel for production equipment 2. Fuel for production process 3. Depreciation of production machinery 4. Depreciation of the factory building 5. White flour to make cookies 6. Oak wood for table making 7. Eggs used to make cakes 8. Pine wood for making beds 9. Indirect materials of production 10. Raw materials for product mix 11. Repair of production equipment 12. Cost Accountant Salary 13. Production Supervisor Salary 14. Wood cutter wages 15. Table assembler salaries 16. Salaries of the general manager of the company 17. Machine operator wages 18. Factory building fire insurance 19. Factory building accident insurance 20. Total plant machine insurance

In each case indicate whether it is direct materials, direct labor or indirect manufacturing costs.