The PC Works assembles custom computers from components supplied by various manufacturers. The company is very small, and its assembly shop and retail sales store are housed in a single facility in a Redmond, Washington, industrial park. Listed below are some of the costs that the company incurs.

Required:

For each cost, indicate whether it would most likely be classified as direct materials, direct labor, manufacturing overhead, selling, or an administrative cost.

The cost of a hard drive installed in a computer.

The cost of advertising in the Puget Sound Computer User newspaper.

The wages of employees who assemble computers from components.

Sales commissions paid to the company$$s salespeople.

The salary of the assembly shop$$s supervisor.

The salary of the company$$s accountant.

Depreciation on equipment used to test assembled computers before release to customers.

Rent on the facility in the industrial park