Survey of Accounting, 9^th Edition Chapter 10: Accounting Systems for Manufacturing Operations

Case 10-5 Classifying Costs With a group of students, visit a local copy and graphics shop or a take-out pizza restaurant. As you observe the operation, consider the costs associated with running the business. As a group, identify as many costs as you can and classify them according to the following table headings: Cost Direct Materials Direct Labor Overhead Selling Expense