1) Computer parts cost to make each computer is $200

2) The computers are made by assembly worker who get paid $25 for each computer

3) Utility cost for making each computer is $5 per machine hour, 2 machine hour per computer

4) If the business have had rented out the current factory workshop, the annual rental income should have been $150,000 more

5) Factory supervisor's monthly salary $4,500.

6) Machine equipment depreciation for computer factory

7) Sales manager's monthly salary $3500

8) Sales department copier machine depreciation $2,000 per year

9) Sale person get paid $100 based on the number of computer sold

Please use the lecture format to allocate the above cost items into its right categories