Ex3: The following items represent costs incurred by ABC Computers that produces computers and other computer related products. Identify the cost and the statement to record the cost for each of the following information. Column 1: DM Direct material DL = Direct labor MO = Manufacturing overhead PC = period cost Column 2: 1 = Manufacturing statement 2 = Income Statement Column Column 1 2 1. Motherboard used in computer production 2. Delivery expenses to distribute computers. 3. Depreciation on the company's factory. 4. Salary of the workers assemble the computers. 5. Utilities expenses incurred in the office building. 6. Screw and nails use in computer production 7. Factory maintenance salary 3. Depreciation on the company's building. 4. Advertising expenses to advertise company's products. 5. Factory supervisor's salary Ex4: The following items represent costs incurred by a company which sells chicken broast and sandwiches. Identify the cost and the statement to record the cost for each of the following information. Column 1: DM = Direct material DL = Direct labor MO= Manufacturing overhead PC = period cost Column 2: 1 = Manufacturing statement 2 = Income Statement Column 1 Column 2 ACCT 212- SEM 201 1. Wet tissue and ketchup 2. Salary of the workers cutting and baking the chicken. 3. Depreciation expenses on factory machine. 4. Salary of production supervisor. 5. Chicken and flour. 6. Rent on the restaurants. 7. Factory maintenance salary 8. Insurance on factory building. 9. Delivery expenses. 10. Utilities expenses for the restaurants. Page 3