PR 1-2A. Classifying Costs Obj.2 The following is a list of costs incurred by several manufacturing companies a Annual picnic for plant employees and their families b. Cost of fabric used by clothing manufacturer c. Cost of plastic for a toy manufacturer d. Cost of sewing machine needles used by a shit manufacturer Cost of television commercials Depreciation of copying machines used by the Marketing Department Depreciation of microcomputers used in the factory to coordinate and monitor the production schedules Depreciation of office building Depreciation of robotic equipment used to assemble a product Electricity used to operate factory machinery 1 Fees charged by colection agency on past-due customer accounts m. Fees paid to lawn service for office grounds Maintenance costs for factory equipment o Oll lubricants for factory plant and equipment p. Pens, paper, and other supplies used by the Accounting Department Repair costs for factory equipment Rent for a warehouse used to store work in process and finished products s Salary of a physical therapist who treats plant employees 1. Salary of the manager of a manufacturing plant u Telephone charges by corporate office Travel costs of marketing executives to annual sales meeting w. Wages of a machine operator on the production line x Wages of production quality control personnel INSTRUCTIONS Classify each of the preceding costs as a product cost or period cost. Indicate whether each product cost is a direct materials cost, a direct labor cost, or a factory overhead cost. Indicate whether each period cost is a selling expense or an administrative expense. Use the following tabular headings for preparing your answer, placing an "X" in the appropriate colum Obj.2 Kingsford Furnishings Company manufactures designer fumiture. Kingsford Fumishings uses job order costing. Balances on April 1 from the materials ledger are as follows The materials purchased during April are summarized from the receiving reports as follows: Postering 315.000 555.000 Materials were requisitioned to individual jobs as follows: Factor The glue is not a significant cost, so it is treated as indirect materials (factory overhead) Journalize the entry to record the purchase of materials in April. b. Journalize the entry to record the requisition of materials in April. Determine the April 30 balances that would be shown in the materials ledger accounts. PR 3-2A. Cost of Production Report Obj. 2,4 Lul Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at March 31: ACCOUNT Work in Processing Department ACCOUNT NO Date Debit Creat Debit Credit INSTRUCTIONS 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department