A company uses an absorption cost system. Prepare headings for two columns: (1) assembly department costs, and (2) products assembled. Fill in the two columns for each of the costs below. If a specific cost is direct to the department but indirect to the product, place a D in column 1 and an I in column 2. The costs are materials used, supplies used, assembly labour, materials-handling labour (transporting materials between and within departments), depreciation: building, assembly supervisor’s salary, and the building and grounds supervisor’s salary.