Q1: a few items in the list that do not fall into the manufacturing and non-manufacturing categories and should not be checked. only one column for each item should be checked.

cost \expense item	materials	factory labor	manufacturing overhead	selling expenses	general administrative
executive salaries	( )	( )	( )	( )	( )
material X purchases	( )	( )	( )	( )	( )
factory supplies	( )	( )	( )	( )	( )
advertising	( )	( )	( )	( )	( )
depreciation, factory equipment	( )	( )	( )	( )	( )
freight - in - meterial X	( )	( )	( )	( )	( )
finished goods	( )	( )	( )	( )	( )
factory labor, cutting department	( )	( )	( )	( )	( )
salespeople training cost	( )	( )	( )	( )	( )
supervision labor -factory	( )	( )	( )	( )	( )
salespeople salaries	( )	( )	( )	( )	( )
factory labor , assembling department	( )	( )	( )	( )	( )
secretarial salaries	( )	( )	( )	( )	( )
home office expenses	( )	( )	( )	( )	( )
utilities, factory	( )	( )	( )	( )	( )
material Y purchases	( )	( )	( )	( )	( )
salespeople travel expense	( )	( )	( )	( )	( )
cash	( )	( )	( )	( )	( )
allowance for bad debts	( )	( )	( )	( )	( )
factory workers training cost	( )	( )	( )	( )	( )