1. Fill up the table below by putting (×) under each of the following cost concepts and classifications.

Notice that
a cost might be put under more one classification:

Cost Variable Fixed Direct Direct Manufacturing Period Inventoriable

Cost cost materials labour overhead cost cost
1. Plant rental
2. Materials cost
3. Salary of workers’
supervisor
4. Salaries of product
lines’ workers
5. Plant equipment
rental
6. Depreciation of
plant buildings
7. Advertising
expenses
8. Transportation cost
9. Insurance expenses
for administration’s
building
10. Lubricants cost
for plant equipment