Classify the Following Costs as Direct, Indirect, or Neither

question 19

Essay

Classify the following costs as direct, indirect, or neither: $$\begin{array} { | l | l | } \hline \text { a) } & \text { labor for machine maintenance } \\\hline \text { b) } & \text { factory equipment depreciation } \\\hline \text { c) } & \text { materials not traceable to specific products } \\\hline \text { d) } & \text { office equipment depreciation } \\\hline \text { e) } & \text { materials traceable to specific products } \\\hline \text { f) } & \text { insurance expired on admini strative facilities } \\\hline \text { g) } & \text { product assembly labor incurred } \\\hline \text { h) } & \text { administrative office salaries } \\\hline \text { i) } & \text { salespersons' salaries } \\\hline \text { j) } & \text { utilities on factory building } \\\hline \text { k) } & \text { putilities on administrative facilities } \\\hline\end{array}$$

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Definitions:

Adjusting Entries

Are journal entries made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred, for the purpose of financial reporting accuracy.

Financial Statements

Documents that present an organization's financial activity and current financial condition, including the balance sheet, income statement, and cash flow statement.

Nominal Accounts

Accounts that are closed at the end of each accounting period, including revenue, expense, and withdrawal accounts.

Account Groups

Classifications of accounts that share common characteristics, used to organize and summarize financial information in the general ledger.