Refer to E4.10. Classify each of the costs as unit-related, batch-related, product sustaining, or facility-sustaining. Use U for unit-related, B for batch-related, P for product sustaining, and F for facility-sustaining.

Data from E4.10

Roberts Shirts is a producer of men’s, women’s, and children’s shirts. Roberts expects to incur the following production costs. Determine whether each of the costs is direct materials, direct labor, or manufacturing overhead. Use DM for direct materials, DL for direct labor, and MOH for manufacturing overhead.
_______A Cost of buttons
_______B Cost of cloth
_______C Cost of depreciation on the sewing machines
_______D Cost of patterns used in production
_______E Cost of rent on the production facilities
_______F Cost of thread used to sew shirts

_______G Costs incurred to develop flame-retardant materials for children’s clothing
_______H Costs incurred to develop patterns
_______I Costs incurred to order and receive fabric
_______J Insurance on the factory facilities
_______K Salary of pattern cutter
_______L Salary of production supervisors—one supervisor for each clothing line
_______M Salary of quality control inspector
_______N Salary of vice president of manufacturing
_______O Setup costs incurred to change production from one type of shirt to another
_______P Wages of the sewing machine operators