The administrators of San Mateo 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.