Yates Manufacturing Company incurs the following manufacturing costs

and expenses during the month of August.

a. Assembly line wages

b. Indirect materials used in production

c. Depreciation on factory equipment

d. Wages for factory maintenance workers

e. Sales commissions

f. Property taxes on factory building

g. Income taxes

h. Advertising

i. Factory Utilities

j. Raw materials used directly in product

k. Insurance on factory building

l. Factory manager