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Classifying Costs as Materials, Labor, or Factory Overhead Indicate whether each

ID: 2328238 • Letter: C

Question

Classifying Costs as Materials, Labor, or Factory Overhead

Indicate whether each of the following costs of an automobile manufacturer would be classified as direct materials cost, direct labor cost, or factory overhead cost:

Cost Classification a. Depreciation of robotic assembly line equipment b. V8 automobile engine c. Steering wheel d. Wheels e. Painting safety masks for employees working in the paint room f. Salary of test driver g. Glass used in the vehicle’s windshield h. Wages of assembly line worker

Explanation / Answer

Answer:

Cost

Classification

a. Depreciation of robotic assembly line equipment

factory overhead cost

b. V8 automobile engine

Direct materials cost

c. Steering wheel

Direct materials cost

d. Wheels

Direct materials cost

e. Painting safety masks for employees working in the paint room

factory overhead cost

f. Salary of test driver

factory overhead cost

g. Glass used in the vehicle’s windshield

Direct materials cost

h. Wages of assembly line worker

Direct labor cost

Cost

Classification

a. Depreciation of robotic assembly line equipment

factory overhead cost

b. V8 automobile engine

Direct materials cost

c. Steering wheel

Direct materials cost

d. Wheels

Direct materials cost

e. Painting safety masks for employees working in the paint room

factory overhead cost

f. Salary of test driver

factory overhead cost

g. Glass used in the vehicle’s windshield

Direct materials cost

h. Wages of assembly line worker

Direct labor cost

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