Stuffed Toys Manufacturing Co. Exhibit 4 Classification of Costs Incurred in the Year Ended August 31, 2019 * Direct Materials Acrylic pile fabric $256,422 10-mm acrylic eyes $125.637 45-mm plastic joints $246,002 Polyester fibber filling $450,856 Designer box $69,488 Direct Labour Sewing labour $1.651.846 Stuffing and cutting labour $956,629 Assembly labour $1.095.004 Dressing and packaging labour $388,796 Production payroll taxes and fringe benefits $840.963 Variable Manufacturing Overhead Stuffed toys accessories $66,013, could be classified as direct materials Woven label $16,422. could be classified as direct materials Factory miscellaneous $13,142 Production cleaning supplies $4.993 Variable Selling and Adninistrative Sales commissions $129,080 Shipping $80,089, this is the variable cost portion of Packing and Shipping Fixed Manufacturing Overhead Maintenance labour $415.224 Maintenance supplies $27.373 Amortization -factory machinery $28,500 Amortization-factory building $88.750 Factory building insurance $62.976 Property taxes-factory $70.101 Production supervisory salaries $287.153 Factory utilities $121.417 Packing $1,500,000, this is the fixed cost portion of Packing and Shipping Fixed Selling and Administrative Catalogues, brochures, and samples $150,425 Salespeople salaries $2.734.868 Advertising and promotion $2.288,324 Administrative expenses $1.123,739 Note that other classifications could be acceptable with appropriate reasoning Stuffed Toys Manufacturing Co. Exhibit 4 Classification of Costs Incurred in the Year Ended August 31, 2019 * Direct Materials Acrylic pile fabric $256,422 10-mm acrylic eyes $125.637 45-mm plastic joints $246,002 Polyester fibber filling $450,856 Designer box $69,488 Direct Labour Sewing labour $1.651.846 Stuffing and cutting labour $956,629 Assembly labour $1.095.004 Dressing and packaging labour $388,796 Production payroll taxes and fringe benefits $840.963 Variable Manufacturing Overhead Stuffed toys accessories $66,013, could be classified as direct materials Woven label $16,422. could be classified as direct materials Factory miscellaneous $13,142 Production cleaning supplies $4.993 Variable Selling and Adninistrative Sales commissions $129,080 Shipping $80,089, this is the variable cost portion of Packing and Shipping Fixed Manufacturing Overhead Maintenance labour $415.224 Maintenance supplies $27.373 Amortization -factory machinery $28,500 Amortization-factory building $88.750 Factory building insurance $62.976 Property taxes-factory $70.101 Production supervisory salaries $287.153 Factory utilities $121.417 Packing $1,500,000, this is the fixed cost portion of Packing and Shipping Fixed Selling and Administrative Catalogues, brochures, and samples $150,425 Salespeople salaries $2.734.868 Advertising and promotion $2.288,324 Administrative expenses $1.123,739 Note that other classifications could be acceptable with appropriate reasoning