The following items are associated with a cost accounting information system:

Required:

$1.$ Select the appropriate categories for each of the following items:

a$.$ Usage of direct materials

Inputs

b$.$ Assignment of direct materials cost to each product

Processes

c$.$ Direct labor cost incurrence

Inputs

d$.$ Depreciation on production equipment

Inputs

e$.$ Cost accounting personnel

Interrelated parts

f$.$ Submission of a bid, using product cost plus $25$ percent

User actions

g$.$ Power cost incurrence

Inputs

h$.$ Materials handling cost incurrence

Inputs

i$.$ Computer

Interrelated parts

j$.$ Assignment of direct labor costs to products

Processes

k$.$ Costing out of products

Objectives

l$.$ Decision to continue making a part rather than buying it

User actions

m$.$ Printer

Interrelated parts

n$.$ Report detailing individual product costs

Outputs

o$.$ Assignment of overhead costs to individual products

Processes

$2.$ Select the appropriate items under the following categories to form an operational model that illustrates the cost accounting information system$$with the preceding items used as examples for each component of the model.

Inputs Processes Output

Direct materials

Cost assignment: Direct labor

Power

Direct labor

Cost assignment: Direct materials

Materials handling

Depreciation

Cost assignment: Overhead

Overhead

Cost assignment

Bidding decision

$3.$ Based on your operational model, identify which product cost definition is being used: value chain, operating, or product $($manufacturing$).$