REQUIRED: Various costs associated with different factory operations are given below.
Classify each cost as being either variable or fixed with respect to the number of units
produced and sold by placing an X under Variable or Fixed. Also indicate whether each cost
is a selling and administrative cost OR a product cost by placing an X under Selling & Admin. Exp. or Product.		Salaries for janitors who maintain the factory
Finally, for all identified Product costs, classify each as Direct Materials, Direct Labor, or Overhead
with an X under the appropriate heading.
Cost Item	Cost Behavior		Type of Cost		For Product Costs Only
	Variable	Fixed	Selling & Admin. Exp.	Product	Direct Material	Direct Labor	Mfg. Overhead
1. Electricity used in operating factory machines
2. Rent on a factory building
3. Fees paid to Facebook for advertising
4. Production superintendent's salary
5. Cost of laborers assembling a product
6. Depreciation of air purification equipment used in the factory
7. Salaries for janitors who maintain the factory
8. Shipping costs incurred from factory to customer
9. Lubricants needed for factory machines
10. Sugar used in soft-drink production
11. Insurance costs on corporate headquarters
12. Cost of workers painting a product
13. Depreciation on factory lunchroom facilities
14. Insurance on a building used in producing Lego toys
15. Commissions paid to sales staff
16. Travel expenses for salespersons
17. Personnel costs of the purchasing department
18. The CEO's salary
19. Cost of packing materials included in each product
20. Overtime paid to factory janitorial staff