Direct Labor Interest Expense Variable Overhead Insurance Expense Factory Supplies Executive Salaries Indirect Materials Depreciation Expenses Indirect Labor Patent Amortization Repairs Real Estate Variable expenses Property Taxes Delivery Expenses Salaries of production executives Salesmens Commission Packaging Costs Advertising Expenses Supplies Research and Development Costs Executive Training Costs Salaries of security guards and janitors Repairs and Maintenance of building and grounds
Bold Discretionary Fixed Costs
Italic Committed Fixed Costs
Direct product Indirect product Direct segment Indirect segment
unavoidable allocated Direct Material Factory Overhead Salaries of a Salaries of executives department manager in the central office Direct Labor Salaries of personnel Other central assigned to the administrative costs department Advertising Systems review and development Real estate property taxes Allocated depreciation of non-current assets Supplies purchased Rent and used Depreciation Rental of equipment Interest directly used in Property taxes departmental activities All other committed fixed costs Utilities which are directly identified with a department Telecommunications Indirect materials Indirect labor Depreciation of equipment used in the department