The following employment ad appeared in the Hartford Courant in December 2017:

"Berry Plastics, Bristol, RI has two job opportunities for a Coating Machine Take-up Operator. One position is for 2nd shift and the other position is for 3rd shift. Operator is responsible for operating various coating production equipment to apply chemical solutions and adhesive to moving flexible materials. The equipment is operated as a continuous process."

Required:

a) How are the wages for this position classified: Direct Labor, Manufacturing Overhead or Selling & Administrative?

b) This course has discussed two types of accounting that a manufacturing firm such as Berry Plastics might use, namely job-order costing and process costing. Based on the description in the ad, which type of accounting do you think is used by Berry Plastics?