Cost Classifications

Cost Items Manufacturing/Non- Variable/Fixed/Semi- Product/Period

Cost
manufacturing Cost Fixed Cost
Advertising expense N F Per
Direct labor cost M V Pro
Purchase of new materials M V Pro
Rent, factory building M F Pro
Indirect labor M S Pro
Sales commission N V Per
Utilities, factory M V Pro
Maintenance, factory equipment M S Pro
Supplies, factory M F Pro
Depreciation, office equipment N F Per
Depreciation, factory equipment M F Pro
Transportation in M V Pro
Sales salaries N F Per
Factory overhead M S Pro
Delivery expense N V Per
Marketing expense N F Per
Administrative expense N F Per
Other expenses N S Per
Factory insurance M F Pro
Freight out N V Per
Other factory expenses M S Pro
Bond interest expense N F Per
Freight in M V Pro