This is Exercise 2-12, Cost Classification.

Frontenac Company incurred costs last year. Classify each of the costs as either direct materials, direct labour, manufacturing overhead, selling expense or admiistrative expense.

Extend your learning: complete Part 2, 3 and 4 to this question on your own.

1.Direct materials

2.Direct labour

3.Manufacturing overhead

4.Selling expense

5.Administrative expense

Other administrative costs

____Depreciation on the headoffice building

____Sales salaries

____Factory utilities

____Salary of the corporate receptionist

____Sales commissions

____Salary of the factory receptionist

____Factory rent

____Advertising

____Direct materials

____Indirect labour in the factory

____Supervision in the factory

____Direct labour

____Depreciation on factory equipment