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 are incurred at the company. 1. The cost of a hard drive installed in a computer. Direct materials cost Selling cost Administrative cost Manufacturing overhead cost Direct labor cost 2. The cost of advertising in the Puget Sound Computer User newspaper. Direct materials cost Selling cost Administrative cost Manufacturing overhead cost Direct labor cost 3. The wages of employees who assemble computers from components. Direct materials cost Selling cost Administrative cost Manufacturing overhead cost Direct labor cost