Product Cost Period Cost Production and sale of lawn mower

Cost DM Cost DL Cost FOH Cost Selling Expense Adm. Expense

a X a. Attorney fees for drafting a new lea
b X b. Commissions paid to sales represen
c X c. Property taxes on the factory buildi
d X d. Hourly wages of operators of robot
e X e. Salary of vice president of marketin
f X f. Gasoline engines used for lawn mow
g X g. Factory cafeteria cashier’s wages.
h X h. Electricity used to run the robotic m
i X i. Maintenance costs for new robotic f
j X j. License fees for use of patent for law
k X k. Salary of factory supervisor.
l X l. Steel used in producing the lawn mo
m X m. Telephone charges for company co
n X n. Paint used to coat the lawn mowers
o X o. Straight-line depreciation on the ro
p X p. Tires for lawn mowers.
q X q. Engine oil used in mower engines p
r X r. Cash paid to outside firm for janitor
s X s. Cost of advertising in a national ma
t X t. Salary of quality control supervisor
u X u. Plastic for outside housing of lawn
v X v. Steering wheels for lawn mowers.
w X w. Filter for spray gun used to paint th
x X x. Cost of boxes used in packaging la
y X y. Premiums on insurance policy for f
z X z. Payroll taxes on hourly assembly li
n and sale of lawn mowers:

fees for drafting a new lease for headquarters offices.

sions paid to sales representatives, based on the number of lawn mowers sold.
taxes on the factory building and equipment.
wages of operators of robotic machinery used in production.
f vice president of marketing.
engines used for lawn mowers.
cafeteria cashier’s wages.
ty used to run the robotic machinery.
ance costs for new robotic factory equipment, based on hours of usage.
ees for use of patent for lawn mower blade, based on the number of lawn mowers produced.
f factory supervisor.
d in producing the lawn mowers.
one charges for company controller’s office.
ed to coat the lawn mowers.
-line depreciation on the robotic machinery used to manufacture the lawn mowers.
lawn mowers.
oil used in mower engines prior to shipment.
d to outside firm for janitorial services for factory.
advertising in a national magazine.
quality control supervisor who inspects each lawn mower before it is shipped.
or outside housing of lawn mowers.
wheels for lawn mowers.
r spray gun used to paint the lawn mowers.
boxes used in packaging lawn mowers.
ms on insurance policy for factory buildings.
axes on hourly assembly line employees.
 Product Cost Period Cost Production and sale of lawn mowers
Cost DM Cost DL Cost FOH Cost Selling Expense Adm. Expense
a X a. Costs for television advertisement.
b X b. Disk drives for a microcomputer ma
c X c. Executive bonus for vice president o
d X d. Packing supplies for products sold.
e X e. Protective glasses for factory machi
f X f. Cost of telephone operators for a tol
g X g. Entertainment expenses for sales re
h X h. Wages of a machine operator on the
i X i. Seed for grain farmer.
j X j. Tires for an automobile manufacture
k X k. Costs of operating a research labora
l X l. Paper used by Computer Departmen
m X m. Hourly wages of warehouse labore
n X n. Wages of company controller’s secr
o X o. Factory operating supplies.
p X p. First-aid supplies for factory worke
q X q. Depreciation of factory equipment.
r X r. Salary of quality control supervisor.
s X s. Sales commissions.
t X t. Paper used by commercial printer.
u X u. Lumber used by furniture manufact
v X v. Health insurance premiums paid for
w X w. Cost of hogs for meat processor.
x X x. Maintenance and repair costs for fa
n and sale of lawn mowers:

r television advertisement.
ves for a microcomputer manufacturer.
e bonus for vice president of marketing.
supplies for products sold.
ve glasses for factory machine operators.
elephone operators for a toll-free hotline to help customers operate products.
nment expenses for sales representatives.
f a machine operator on the production line.
grain farmer.
an automobile manufacturer.
operating a research laboratory.
ed by Computer Department in processing various managerial reports.
wages of warehouse laborers.
f company controller’s secretary.
operating supplies.
supplies for factory workers.
ation of factory equipment.
quality control supervisor.

ed by commercial printer.
used by furniture manufacturer.
nsurance premiums paid for factory workers.
hogs for meat processor.
ance and repair costs for factory equipment.
 Product Cost Period Cost Production and sale of BOATS
Cost DM Cost DL Cost FOH Cost Selling Expense Adm. Expense
a X a. Cost of electrical wiring for boats.
b X b. Commissions to sales representativ
c X c. Salary of shop supervisor.
d X d. Salary of president of company.
e X e. Cost of boat for “grand prize” prom
f X f. Power used by sanding equipment.
g X g. Hourly wages of assembly line wor
h X h. Boat chairs.
i X i. Legal department costs for the year.
j X j. Memberships for key executives in
k X k. Cost of normal scrap from defectiv
l X l. Fiberglass for producing the boat hu
m X m. Decals for boat hull.
n X n. Annual fee to pro-fisherman Jim B
o X o. Yearly cost maintenance contract fo
p X p. Annual bonus paid to top executive
q X q. Masks for use by sanders in smooth
r X r. Special advertising campaign in Ba
s X s. Cost of metal hardware for boats, su
t X t. Straight-line depreciation on factory
u X u. Oil to lubricate factory equipment.
v X v. Salary of chief financial officer.
w X w. Canvas top for boats.
x X x. Wood paneling for use in interior b
y X y. Cost of paving the headquarters em
z X z. Steering wheels.
n and sale of BOATS

electrical wiring for boats.

sions to sales representatives, based upon the number of boats sold.
f shop supervisor.
f president of company.
boat for “grand prize” promotion in local bass tournament.
sed by sanding equipment.
wages of assembly line workers.

partment costs for the year.

ships for key executives in the Bass World Association.
normal scrap from defective hulls.
s for producing the boat hull.

fee to pro-fisherman Jim Bo Wilks to promote the boats.

ost maintenance contract for robotic equipment.
bonus paid to top executives of the company.
or use by sanders in smoothing boat hulls.
dvertising campaign in Bass World.
metal hardware for boats, such as ornaments and tie-down grasps.
line depreciation on factory equipment.
bricate factory equipment.
f chief financial officer.
top for boats.
aneling for use in interior boat trim.
paving the headquarters employee parking lot.
 Product Cost Period Cost Production and sale of BOATS
Cost DM Cost DL Cost FOH Cost Selling Expense Adm. Expense
a X a. Charitable contribution to United F
b X b. Fees charged by collection agency
c X c. Maintenance costs for factory equip
d X d. Cost of fabric used by clothing man
e X e. Salary of the vice president of manu
f X f. Rent for a warehouse used to store f
g X g. Wages of a machine operator on th
h X h. Depreciation of tools used in produ
i X i. Travel costs of marketing executive
j X j. Cost of sewing machine needles use
k X k. Depreciation of microcomputers us
l X l. Maintenance and repair costs for fac
m X m. Wages of production quality contr
n X n. Depreciation of robot used to assem
o X o. Cost of a 30-second television com
p X p. Pens, paper, and other supplies use
q X q. Electricity used to operate factory m
r X r. Factory janitorial supplies.
s X s. Oil lubricants for factory plant and
t X t. Cost of plastic for a telephone being
u X u. Fees paid to lawn service for office
v X v. Telephone charges by president’s o
w X w. Surgeon’s fee for knee replacemen
x X x. Depreciation of copying machines
n and sale of BOATS

le contribution to United Fund.

rged by collection agency on past-due customer accounts.
ance costs for factory equipment.
fabric used by clothing manufacturer.
f the vice president of manufacturing logistics.
a warehouse used to store finished products.
f a machine operator on the production line.
ation of tools used in production.
osts of marketing executives to annual sales meeting.
ewing machine needles used by a shirt manufacturer.
ation of microcomputers used in the factory to coordinate and monitor the production schedules.
ance and repair costs for factory equipment.
of production quality control personnel.
ation of robot used to assemble a product.
a 30-second television commercial.
per, and other supplies used by the Accounting Department in preparing various managerial reports.
ty used to operate factory machinery.
anitorial supplies.
cants for factory plant and equipment.
lastic for a telephone being manufactured.
d to lawn service for office grounds upkeep.
ne charges by president’s office.
n’s fee for knee replacement.
ation of copying machines used by the Marketing Department.