Problem 1 - Manufacturing Cost Classifications (15 points)
Part 1: Classify the following costs incurred in the manufacturing of music CD's. Each cost has one correct answer. Select DM or DL or MOH or SELL or ADMIN.
	DM =	Direct Materials Product Cost
	DL =	Direct Labor Product Cost
	MOH =	Manufacturing Overhead Product Cost
	SELL =	Sales Related Operating Expenses
	ADMIN =	Administrative Operating Expenses
	Cost Type	Cost Description
1		Salary for the V. P. of Human Resources
2		Depreciation (straight line method) on the production equipment
3		Salary of Plant Security Guard
4		Plastic material
5		Advertising expense
6		CD threading material
7		Commissions for sales staff
8		Wages for Production Workers
9		Office supplies used
10		Salaries of production quality control staff
Part 2: Classify the above costs as either variable or fixed. Select VC or FC.
	Cost Type	Cost Description
1		Salary for the V. P. of Human Resources
2		Depreciation (straight line method) on the production equipment
3		Salary of Plant Security Guard
4		Plastic material
5		Advertising expense
6		CD threading material
7		Commissions for sales staff
8		Wages for Production Workers
9		Office supplies used
10		Salaries of production quality control staff