Transatlantic Ltd has three cost objects used to accumulate costs for its plants. They are:

i: The physical buildings and equipment

ii: The use of buildings and equipment

iii: The availability and use of manufacturing labor

Overhead cost categories in the accounting records are:

a. Depreciation on buildings and equipment

b. Lubricants for machines

c. Property insurance

d. Supervisors' salaries

e. Fringe benefits

f. Property taxes

g. Utilities

Required:

Assign each of the above costs to the relevant cost object.