The Acer Works assembles custom computers from components supplied by various manufacturers. The account clerk for HP Works list down the costs incurred during year 2018 in their cost sheet analysis. She is planning to classify the cost into the relevant cost classifications. RM The cost of hard drive installed in a computer 1,580,000 The cost of advertising in the Puget Sound Computer User newspaper 60.000 Depreciation on equipment used to test assembled computers before releasing to customers 140,000 The wages of employees who assemble computers from components 495,000 Indirect labour: wages 100.000 The wages of the assembly shop's supervisor. 56,000 Other manufacturing overheads 85.000 Overtime for employees assemble computers. 120.000 Indirect labour: overtime 78.000 Cost of idle time: assemble computer employees 38,000 The wages of company accountant 230.000 Rental of office space for sales personnel 25,000 Sales commissions 10.000 computer promotion expenses 13,000 Total 3,030,000 0