Select the appropriate Cost Object (#1, #2, or #3) that corresponds to each cost listed below. Each answer may be used more than once.

1. Physical Buildings and Equipment

2. Use of Buildings and Equipment

3. Availability and use of manufacturing labor

a. Depreciation on factory buildings and equipment

b. Lubricants for machines

c. Property Insurance

d. Supervisor salaries

e. Fringe benefits

f. Property taxes

g. Utilities