The administrators of Crawford County’s Memorial Hospital are interested in identifying the various costs and expenses that are incurred in producing a patient’s X-ray.
A list of such costs and expenses is presented below.
1. Salaries for the X-ray machine technicians.
2. Wages for the hospital janitorial personnel.
3. Film costs for the X-ray machines.
4. Property taxes on the hospital building.
5. Salary of the X-ray technicians’ supervisor.
6. Electricity costs for the X-ray department.
7. Maintenance and repairs on the X-ray machines.
8. X-ray department supplies.
9. Depreciation on the X-ray department equipment.
10. Depreciation on the hospital building.
The administrators want these costs and expenses classified as:
(a) Direct materials,
(b) Direct labor, or
(c) Service overhead.

Instructions
List the items (1) through (10). For each item, indicate the cost category to which the item belongs.