Supervisor salary
	Production supplies
	WIP January 1
	WIP December 31
	Administrative salaries
	Depreciation - factory
	Direct Labor - factory
	Water & Sewer - factory
	Water & Sewer - administrative
	Finished Goods - January 1
	Finished Goods - December 31
	Heat, light, & Power - factory
	Marketing costs
	Misc. factory costs
	Factory maintenance and repairs
	Insurance - manufacturing facility / factory
	Direct Materials Purchases
	Direct Materials - January 1
	Direct Materials - December 31
	Sales Revenue
	Indirect labor
	Heat, light, & Power - administrative
	Depreciation - administrative
	Selling costs
	Factory security system
	Property taxes - factory
	Property taxes - administrative
	Insurance - admistrative

Figure out whether it is Manufacturing cost or Selling & administrative cost