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Chapter 15 Period Cost Commerical Aircraft Manufact \begin{tabular}{|l|l|} \hline & \\ \hline Value Added & Non Value \\ \cline { 1 - 1 } & \end{tabular} x Paving Parking Lot at Corporate Office x Metal used for producing airplane body x Hourly wages of assembly workers Salary of plant manager Turbo-charged airplane engine x Salaries of marketing department Leather seats installed in first class Advertising campaign Salary of chief financial officer Electricity used to operating painting equipment Decals for cockpit doors (Immaterial costs) Cost of test pilots Annual maintenance cost of robotic equipment Oil to lubricate factory equipment Wheaton Animal Hospital Depreciation of operating room equipment Nurses salaries Operating room supplies Sponsorship to Wheaton baseball teams Intravenous solutions used for patients Training cost of doctors and nurses. Laundry services for operating room personnel Computer systems repars for scheduling Utility cost of the hospital Blood test for patients Doctors fees CPA's - Accounting and Tax Services Hospital - Security System Insurance - Doctors License and Liability Insurance Chapter 15 Period Cost Commerical Aircraft Manufact \begin{tabular}{|l|l|} \hline & \\ \hline Value Added & Non Value \\ \cline { 1 - 1 } & \end{tabular} x Paving Parking Lot at Corporate Office x Metal used for producing airplane body x Hourly wages of assembly workers Salary of plant manager Turbo-charged airplane engine x Salaries of marketing department Leather seats installed in first class Advertising campaign Salary of chief financial officer Electricity used to operating painting equipment Decals for cockpit doors (Immaterial costs) Cost of test pilots Annual maintenance cost of robotic equipment Oil to lubricate factory equipment Wheaton Animal Hospital Depreciation of operating room equipment Nurses salaries Operating room supplies Sponsorship to Wheaton baseball teams Intravenous solutions used for patients Training cost of doctors and nurses. Laundry services for operating room personnel Computer systems repars for scheduling Utility cost of the hospital Blood test for patients Doctors fees CPA's - Accounting and Tax Services Hospital - Security System Insurance - Doctors License and Liability Insurance