Q:2 A The following costs are incurred by an electrical appliance manufacturer. Classify these costs as direct materials, direct labor, manufacturing overhead, selling, or administrative.

1. Presidents salary.
2. Cost of electrical wire used in making appliances.
3. Cost of janitorial supplies (the janitors work in the factory).
4. Wages of assembly-line workers.
5. Cost of promotional displays.
6. Assembly-line supervisors salary.
7. Cost accountants salary (the accountant works in the factory).
8. Cost of cleaner used to clean appliances when they are completed.
9. Cost of aluminum used for toasters.
10. Cost of market research survey.