Place a tick in the appropriate column for each of the following cost items: (a) Purchases of

Place a tick in the appropriate column for each of the following cost items:

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(a) Purchases of raw materials (b) Direct wages (c) General factory expenses (d) Depreciation of machinery (e) Commission on sales (f) Factory rent (g) Carriage inwards of raw materials (h) Royalties paid () Inventory of raw materials () Administration salaries (k) Indirect labour (A) Bank charges (m) Carriage outwards (n) Discounts allowed (o) Factory lighting Direct Direct Direct Indirect materials labour expenses manufacturing costs expenses Administration Selling and Financial distribution charges expenses