PRACTICAL WORK 1 Task 1. A) Direct B) Indirect C) Variable D) Fixed Costs 1. Wages of production workers 2. Maintenance of production equipment 3. Office lighting and heating fee 4. Travel expenses of the director of the company 5. Costs of packaging materials 6. Costs of components and semi-finished products 7. Salaries of administrative staff 8. Stock storage costs 9. Transport maintenance and service 10. Purchase of office equipment 11. Raw material costs 12. Electricity for technological needs 13. Office rents 14. Payment for advertising material 15. Professional development of production employees 16. Payment for services to a law firm 17. Payment for telephone calls 18. Salary of service staff Task 2. Which of these types of costs can be controlled by the production manager? 1. Price for the materials used in the workshop 2. Industrial workshop rent 3. Costs of raw materials used 4. Electricity costs for the operation of equipment 5. Depreciation deductions for production equipment 6. Wages of production workers 7. Insurance payments for production equipment Task 3. If the actual output is lower than planned, which of these types of costs will be lower than planned? 1. General variable costs 3. Variable unit costs. 2. General fixed costs 4. Fixed unit costs. Task 4. Which of the following is classified as an auxiliary work? 1. Washing machine factory assembly shop employees. 2. Auxiliary worker in factory warehouse 3. Bricklayer of a construction organization 4. Auditor of the audit firm