figure out if the cost is period or product. thrn see if it is a dorect materials, direct labor, MOH, selling or administrative. lastly figure out if the cost behavior is fixed or variable

Financial Statement Classification Product Period Product Period Manufacturing / Non-manufacturing Selling MOH Selling Cost Behavior Fixed Fixed Fixed Fixed Cost Equipment depreciation: commercial kitchen Furniture depreciation: storefront Production supervision commercial kitchen Sales supervision: retail storefront Indirect labor: maintenance & repairs Indirect labor: raw materials sourcing Indirect labor: online shipping Indirect materials: spices 0 Indirect materials: hairnets 11 Indirect materials: gloves 12 Indirect materials: testing supplies 13 Utilities. electricity (commercial kitchen) 14 Utilities: electricity (retail storefront) 15 Utilities: heating commercial kitchen) 16 Utilities: heating (retail storefront) 17 Insurance property (commercial kitchen) 18 insurancellability (retail storefront) 19 Insurance delivery van 20 Insurance: medical (all employees) 21 Insurance: Workers' compensation (all employees) 22 Property taxes commercial kitchen 23 Payroll taxes: production staff 24 Payroll taxes: retail storefront 25 Other salaries: retail store manager 26 Other salaries: retail staff 27 Other salaries, accounting staff 28 Direct materials (primary ingredients) 29 Direct labor commercial kitchen production stat 30 Marketing & advertising 31 Retail store supplies 32 Owner salary Amount $ 20,000 $ 12,000 $ 50,000 $ 35,000 $ 6,000 $ 15,000 $ 20,000 $ 55,000 $ 3,500 $ 5,500 $ 18,000 $ 15,000 $ 2,400 $ 4,500 $ 8,000 3,000 $ 2,500 $ 3,500 $ 16,500 $ 3,900 $ 6,000 $ 4,500 S 5,500 $ 4,000 $ 75,000 $ 30,000 $ 165,000 $ 89,000 $ 22,000 $ 18,000 $ 100,000 33