The PC Works assembles custom computers from components supplied by various manufacturers. The company is very small dna its assembly shop and retail sales store are housed in a single facility in a Redmond, Washington, industrial park. Listed below are some of the costs the company incurs.

Required:

For each cost, indicate whether it would most likely be classified as direct materials, direct labor, manufacturing overhead, selling, or an administrative cost.

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References

$\backslash$table$[[$Item$],[1.$ The cost of a hard drive installed in a computer.$],[2.$ The cost of advertising in the Puget Sound Computer User newspaper$],[3.$ The wages of employees who assemble computers from components.$],[4.$ Sales commissions paid to the company's salespeople.$],[5.$ The salary of the assembly shop's supervisor.$],[6.$ The salary of the company's accountant.$],[7.$ Depreciation on equipment used to test assembled computers before release to customers.$]]$