Winters, Inc., is a manufacturing firm that makes table tennis paddles. Each paddle consists of a handle, a wooden paddle, and a rubber backing for each side of the wooden paddle. As the paddles progress through the assembly process, workers attach the handles and glue the rubber backing into place. Classify the following costs as one of the following four options by placing the number of the correct answer in the space provided.
1. Direct materials cost
2. Direct labor cost
3. Manufacturing overhead cost
4. Selling and administrative cost
________ A. Cost of glue
________ B. Cost of handles
________ C. Cost of rubber packing for the handles
________ D. Cost of shipping crates
________ E. Cost of wooden paddles
________ F. Depreciation on the delivery trucks
________ G. Depreciation on the factory equipment
________ H. Office workers’ salaries
________ I. Production supervisors’ salaries
________ J. Rent on finished goods warehouse
________ K. Rent on production facilities
________ L. Rent on direct materials materials warehouse
________ M. Utilities for the production facilities
________ N. Wages of assembly workers
________ O. Wages of sales personnel