Place and X in each column that best describes the item in each row. So for 1, is the Electronic Guidance System DM, DL, OH? Is it variable or is it fixed? Does it add value or not add value? And is it a selling expense or an admin expense? No numbers are needed.

Accounting 102 Chapter 15 Cost Behavior Activity Base Direct Materials Product Cost Direct Labor Period Cost Selling Admin Expense Expense Overhead Variable Fixed Value Added Non Value Commerical Aircraft Manufacturer 1 Electronic Guidance System 2 Paving Parking Lot at Corporate Office 3 Metal used for producing airplane body 4 Hourly wages of assembly workers 5 Salary of plant manager 6 Turbo-charged airplane engine 7 Salaries of marketing department 8 Leather seats installed in first class 9 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 1 Depreciation of operating room equipment 2 Nurses salaries 3 Operating room supplies 4 Sponsorship to Wheaton baseball teams 5 Intravenous solutions used for patients 6 Training cost of doctors and nurses. 7 Laundry services for operating room personnel 8 Computer systems repars for scheduling 9 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