Tots Ltd manufactures babies' play suits for sale to retail stores. All play suits are of the same design. There are two departments: the cutting department and the machining department. You are asked to classify the costs listed below under the headings:
(a) Direct costs for the cutting department.
(b) Direct costs for the machining department.
(c) Indirect costs for the cutting department.
(d) Indirect costs for the machining department.
(e) Direct costs for the play suits.
(f) Indirect costs for the play suits.
List of costs
(i) Towelling materials purchased for making the play suits;
(ii) Reels of cotton purchased for machining;
(iii) Pop-fasteners for insertion in the play suits;
(iv) Wages paid to employees in the cutting department;
(v) Wages paid to employees in the machining department;
(vi) Salaries paid to the production supervisors;
(vii) Oil for machines in the machining department;
(viii) Rent paid for factory building;
(ix) Depreciation of cutting equipment;
(x) Depreciation of machines for sewing suits;
(xi) Cost of providing canteen facilities for all staff.