Cost Classifications: Manufacturing / Nonmanufacturing MOH MOH $ $ $ $ $ $ $ Product/ Period Product Product Product Product Product Product Product Product Product Product MOH MOH MOH MOH Fixed / Variable Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed $ $ MOH MOH MOH MOH MOH $ Product Fixed $ $ $ $ MOH MOH Fixed MOH Fixed Account Equipment depreciation: Molding Equipment depreciation: Fabrication Equipment depreciation: Assembly Equipment depreciation: Materials Handling Equipment depreciation: Other Production suprvision: Molding Production supervision: Fabrication Production supervision: Assembly Indirect labor: Maintenance & Repairs Indirect labor: Materials Handling Indirect labor: Engineering Indirect labor: Raw Materials Purchasing Indirect labor: Quality Control Indirect labor: Packaging & Shipping Indirect materials: Molding Indirect materials: Fabrication Indirect materials: Assembly Utilities: Molding Utilities: Fabrication Utilities: Assembly Utilties: Plant lighting and other equipment Utilities: Heating and cooling Property insurance Liability insurance Medical insurance Workers' compensation insurance Other salaries: Plant manager Other salaries: Accounting Other salaries: Administrative support Other salaries: Janitorial Other salaries: Security and grounds maintenance Property taxes S $ Amount 400,000 300,000 50,000 15,000 10,000 60,000 65,000 58,000 72,000 68,000 170,000 93,000 38,000 99,000 18,000 13,000 8,000 24,000 20,000 6,000 12,000 24,000 26,000 18,000 45,000 13,000 165,000 89,000 56,000 48,000 44,000 18,000 MOH MOH Variable Variable Variable Variable MOH MOH $ $ $ $ $ $ Product Product Product Product Product Product Product Product Product Product Product Product Product Product Product MOH MOH MOH MOH S MOH S S MOH MOH Variable Variable Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed Fixed S MOH $ MOH $ $ S S $ Product Product Product Product Product Product MOH MOH MOH MOH MOH Variable $ $ Fixed S S Payroll taxes: Direct labor Payroll taxes: Other Direct materials Direct labor Accounting manager's salary Administrative office insurance Advertising Depreciation on office equipment Heat & electricity for the general office Janitorial services for administrative offices Salaries of accounts receivable/payable clerks Sales commissions Sales manager's salary Supplies for administrative office Customer billing supplies $ $ S $ $ 79,000 165,000 2,220,000 1,365,000 88,000 2,000 400,000 15,000 4,000 26,000 78,000 480,000 120,000 1,000 2,000 Product Product Product Product Period Period Period Period Period Period Period Period Period Period Period MOH MOH Direct materials Direct labor Administrative Administrative Selling Administrative Administrative Administrative Administrative Selling Selling Administrative Administrative Variable Variable Fixed Fixed Fixed Fixed Fixed Fixed Fixed Variable s $ $ $ $ $ Fixed Fixed Variable Crispin Company Traditional Format Income Statement $ 8,000,000 $ 8,000,000 Sales Cost of goods sold Gross margin Selling and administrative expenses: Selling Administrative Net operating income $ -00 8.000.000 8,000,000 Crispin Company Contribution Format Income Statement Sales $ Variable expenses: Cost of goods sold Variable selling Variable administrative $ Contribution margin $ Fixed expenses: Fixed manufacturnig overhead Fixed selling Fixed administrative s Net operating income s -00 8,000,000 -00 8.000.000 Auto-Calc Calculate the company's total product costs and total period costs. The total products costs are The total period costs are Calculate the portions of the total product costs that would be classified as direct materials, direct labor, and manufacturing overhead (MOH). The total direct material cost is The total direct labor cost is The total manufacturing overhead cost is Calculate the portions of the total period costs that would be classified as selling expense and administrative expense. The total selling expense is The total administrative expense is