Q2.Which of the following items would you classify in COGS? (Fill in an integer number, 1 means "Yes", 2 means "No", 3 means "Maybe")

1.Circuit boards that go into the manufactured item Answer

2.Stationery Answer

3.The pay of the receptionist in the sales office Answer

4.The pay of the receptionist in the manufacturing plant Answer

5.Miscellaneous screws and fittings Answer

6.Telephone charges Answer

7.Raw steel for structural members Answer

8.The pay of a welder brought in on contract Answer

9.The pay of a welder on salary Answer

10.The pay of the floor sweeper in the manufacturing plant Answer

11.The cost of the contract cleaning in the manufacturing plant Answer

12.The cost of the crew of a service vehicle Answer

13.The maintenance charges of a service vehicle Answer

14.The annual registration cost of a service vehicle Answer

15.The cost of the annual business permits Answer

16.Welding consumables (i.e. welding rod) Answer

17.The pay of the shipping department Answer

18.Part or all of the company president's salary Answer

19.Freight on inbound materials Answer

20.Freight on outbound products (assuming FOB point is remote from the factory, i.e. the manufacturer pays the freight rather than the custom