Xiang Products produces motherboards for PCs from a range of bought-in components. The following is a list of some of the costs which the company incurs:

Classify each item of expense as one of the following:

Direct labour

Direct materials

Direct expenses

Indirect production overheads

Other indirect overheads
 

Depreciation of factory work benches Bank interest charges Administration salaries Sundry factory expenses Factory insurance Supervisor's salary Assembly operatives' wages Managing director's salary Production office computer depreciation Purchase of silicone chips Factory rental Depreciation of sales representatives' cars Purchase of circuit boards Factory cleaning