Wilt, Shaw, Chiappetta, FAP 23e Solutions Manual: Chapter 18 Problem 18-2B (30 minutes) Costs Costtls Labor headCoet Selling Admin Advertising expense Depr. expense-Office equip Depr. expense-Selling equip. Depr. expense-Factory equip . Factory supervision Factory supplies used Factory utilities Direct labor Indirect labor Misc. production costs Office salaries expense Raw materials purchases Rent expense-Office space Rent expense-Selling space Rent expense-Factory equip. Maint. expense-Factory equip. Sales salaries expense