The company Bravo, manufactures and sells furniture, and is also involved in home extension joinery work. Categorise the following costs of Bravo Limited into:

Direct materials

Direct labour

Direct expenses

Variable factory overhead

Fixed factory overhead

Administration overhead

Variable selling overhead

Fixed selling overhead

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Select the correct answer for each of the following costs

1. Commission payable to sales persons	Answer 1Choose...(g) Variable selling overhead(c) Direct expenses(h) Fixed selling overhead(b) Direct labour(f) Administration overhead(e) Fixed factory overhead(a) Direct materials(d) Variable factory overhead
2. Joe Smith's wages for assembling job 624 5 hours @ 6 per hour	Answer 2Choose...(g) Variable selling overhead(c) Direct expenses(h) Fixed selling overhead(b) Direct labour(f) Administration overhead(e) Fixed factory overhead(a) Direct materials(d) Variable factory overhead
3. Rates in respect of District sales office	Answer 3Choose...(g) Variable selling overhead(c) Direct expenses(h) Fixed selling overhead(b) Direct labour(f) Administration overhead(e) Fixed factory overhead(a) Direct materials(d) Variable factory overhead
4. Consultancy fee of independent architect for inspecting and reporting to company on outside job 638	Answer 4Choose...(g) Variable selling overhead(c) Direct expenses(h) Fixed selling overhead(b) Direct labour(f) Administration overhead(e) Fixed factory overhead(a) Direct materials(d) Variable factory overhead
5. Chief Accountant's salary	Answer 5Choose...(g) Variable selling overhead(c) Direct expenses(h) Fixed selling overhead(b) Direct labour(f) Administration overhead(e) Fixed factory overhead(a) Direct materials(d) Variable factory overhead
6. Salary of foreman of Manufacturing Department C; he keeps no time sheet, acting in a general, supervisory capacity	Answer 6Choose...(g) Variable selling overhead(c) Direct expenses(h) Fixed selling overhead(b) Direct labour(f) Administration overhead(e) Fixed factory overhead(a) Direct materials(d) Variable factory overhead
7. 4 litres of paint for job 624	Answer 7Choose...(g) Variable selling overhead(c) Direct expenses(h) Fixed selling overhead(b) Direct labour(f) Administration overhead(e) Fixed factory overhead(a) Direct materials(d) Variable factory overhead
8. Routine monthly television advertising costs to promote the company's range of products	Answer 8Choose...(g) Variable selling overhead(c) Direct expenses(h) Fixed selling overhead(b) Direct labour(f) Administration overhead(e) Fixed factory overhead(a) Direct materials(d) Variable factory overhead
9. Electrical power costs for factory machinery	Answer 9Choose...(g) Variable selling overhead(c) Direct expenses(h) Fixed selling overhead(b) Direct labour(f) Administration overhead(e) Fixed factory overhead(a) Direct materials(d) Variable factory overhead
10.Depreciation of machine of Production Department