this are the activities and the cost to manufacture a pencil

the requirements

1. activities needed to manufacture pencils The activities when making the pencil are divided into 4 chapters . . . . The Leads Mixing graphite & clay Pressing the leads Drying the leads Firing the leads Wax bath Colour pencil leads The Pencils Milling the grooves Applying glue Inserting the leads Closing the slat sandwich" The drying wheel Milling the pencil Painting and Stamping Mixing Paint Painting the pencils Stamping the pencils Dipping the pencils The drying room Finishing Quality Testing (withstanding >2,5kg of pressure) Sharpening the pencils Visual control Packaging . . . . . . . . 2. Resource costs needed to manufacture pencils cost of raw materials (wood, graphite, clay, brass, lacquer, paint, etc.) cost of parts or other finished components used to assemble the pencil cost of transportation and handling of various materials used and of the finished product to the factory cost of labor and benefits for the factory workers employees cost of energy cost of supplies used to maintain ea cost of government regulations (taxes, duties, compliance to safety, labor or environmental rules) cost of capital (money used to buy equipment, to purchase and maintain inventories of raw materials, parts, supplies and finished product) cost of management Required 1. classify each cost into direct or indirect cost categories. Provide your justification as well as any assumptions that you make. 2. Explain how you would assign the resource costs identified (2) to the activities that identified in number (1). Provide your justification as well as any assumptions that you make. 3. Explain how you would allocate the activity costs to the cost object (pencils). Provide your justification as well as any assumptions that you make. 4. Discuss the importance of having the appropriate costing method to a company's decision-making process