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Paul Stanley specializes in manufacturing motorcycle helmets. During the current

ID: 2404872 • Letter: P

Question

Paul Stanley specializes in manufacturing motorcycle helmets. During the current period, the following costs were incurred.

For each cost, indicate whether the cost would be considered to be DM--direct material; DL--direct labor; OH--factory overhead; or PC-period cost.

1. Maintenance costs on factory building _______

2. Factory manager's salary ________

3. Advertising for helmets ________

4. Sales commissions ________

5. Depreciation on factory building ________

6. Rent on factory equipment ________

7. Insurance on factory building ________

8. Plastic used to make helmet ________

9. Utility costs for factory ________

10. Supplies for general office ________

11. Wages for assembly line workers ________

12. Depreciation of office equipment ________

13. Glue and thread used to make the helmet ________

14. Wages of factory janitor ________

Explanation / Answer

1. Maintenance costs on factory building _______ OH 2. Factory manager's salary ________ OH 3. Advertising for helmets ________ PC 4. Sales commissions ________ PC 5. Depreciation on factory building ________ OH 6. Rent on factory equipment ________ OH 7. Insurance on factory building ________ OH 8. Plastic used to make helmet ________ DM 9. Utility costs for factory ________ OH 10. Supplies for general office ________ PC 11. Wages for assembly line workers ________ DL 12. Depreciation of office equipment ________ PC 13. Glue and thread used to make the helmet ________ OH 14. Wages of factory janitor ________ OH