Match the following expenses with the most accurate cost category on a contribution margin income statement. Cost categories may be used more than once or may not be used at all.

- Production line employee wages

- depreciation of production equipment

- sales staff commissions

- advertising (annual contract $60,000)

- production manager salary

- sales manager salary

- miscellaneous supplies used in production

- factory rent

Choices:

a) direct labor

b) variable selling expenses

c) fixed selling expenses

d) variable manufacturing overhead

e) fixed manufacturing overhead

f) direct material

g) fixed administrative expenses

h) fixed selling expesnses