No.	Costs	Classification	Your answers
1	Factory cleaners wages	Direct or Indirect?
2	Power for factory machines	Fixed or Variable?
3	Interest on bank overdraft	Product or Period?
4	Direct materials used	Conversion or Prime?
5	Supervisors wages	Factory Overhead or Direct Labour
6	Overhead charged to production based on budget	Actual Overhead or Applied Overhead

No.	Information	Your answers: Management Accounting or Financial Accounting?
1	Income tax return
2	Budget variance analysis
3	Product costing
4	Balance Sheet
5	Management reports
6	Overhead cost allocation