$6$:$29$ p$.$m$.$ Mi$$ sept $4$

Problems: Series A

$796$

PR $15-1$A Classifying Costs

Obj. $2$

The following is a list of costs that were incurred in the production and sale of large commercial airplanes:

a$.$ Annual bonus paid to the chief financial officer of the company

b$.$ Annual fee to a celebrity to promote the aircraft

c$.$ Cost of electronic guidance system installed in the airplane cockpit

d$.$ Cost of the flight data recorder $($the black box$)$ for the airplane

e$.$ Cost of normal scrap from production of the airplane body

f$.$ Cost of small replicas of the airplane used to promote and market the airplane

g$.$ Cost of paving the headquarters employee parking lot

h$.$ Decals for cockpit door, the cost of which is immaterial to the cost of the final product

i$.$ Depreciation on factory equipment

j$.$ Hourly wages for janitorial staff for the factory

k$.$ Hydraulic pumps used in the airplane's flight control system

Instrument panel installed in the airplane cockpit

m$.$ Interior trim material used throughout the airplane cabin

n$.$ Masks for use by painters in painting the airplane body

o$.$ Metal used for producing the airplane body

p$.$ Oil to lubricate factory equipment

q$.$ Power used by painting equipment

r$.$ Prebuilt leather seats installed in the first$-$class cabin

s$.$ Production Quality Control Department costs for the year

t$.$ Salaries of Marketing Department personnel

u$.$ Salaries of test pilots

v$.$ Salary of chief financial officer