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  • Cost Classification

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    Jocelyn Lima
    4 views6 pages
    This document categorizes different business costs as either fixed or variable, and also categorizes them as direct materials, direct labor, manufacturing overhead, selling expense, or general and administrative expense. It also notes whether each cost is controllable or not. Some examples of fixed costs include accounts receivable collection salaries and quality control supervisor salaries. Some examples of variable costs include repair and maintenance costs, sales commissions, and packaging supplies.

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    Original Title

    COST CLASSIFICATION

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    This document categorizes different business costs as either fixed or variable, and also categorizes them as direct materials, direct labor, manufacturing overhead, selling expense, or general and administrative expense. It also notes whether each cost is controllable or not. Some examples of fixed costs include accounts receivable collection salaries and quality control supervisor salaries. Some examples of variable costs include repair and maintenance costs, sales commissions, and packaging supplies.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    4 views6 pages

    Cost Classification

    Uploaded by

    Jocelyn Lima
    This document categorizes different business costs as either fixed or variable, and also categorizes them as direct materials, direct labor, manufacturing overhead, selling expense, or general and administrative expense. It also notes whether each cost is controllable or not. Some examples of fixed costs include accounts receivable collection salaries and quality control supervisor salaries. Some examples of variable costs include repair and maintenance costs, sales commissions, and packaging supplies.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 6

    Behavior

    Cost Fixed Variable


    1 Accounts recevable collections salaries x
    2 Repair and maintenance on factory x
    3 Sales commissions x
    4 Depreciation expense on factory equipment x
    5 Salary of quiality control supervisor x
    6 Cost for television ad x
    7 Cost of soap and shampoos for rooms in a hotel x
    8 Rubber for a tire manufacturer x
    9 Disk drives for Dell Computer x
    10 CEO bonus x
    11 Packaging supplies for products
    12 Protective glasses for factory machine operators
    13 Grease and lubrications for machines
    14 Lumber used by furniture manufacturer
    15 Health insurance for factory workers
    16 Staffaccountant salaries at CPA firm
    17 Paper used by a commercial printer
    18 Salaries for tech support for products sold
    19 Entertainment expenses for salespeople
    20 Computer paper used by computer department of company
    Product cost Other
    Direct Direct Mfg Selling Gen & adm
    Materials Labor Overhead Expense Expense Controllable
    x Yes
    x No
    x Yes
    x Yes
    x x Yes
    x Yes
    x Yes
    x Yes
    x Yes
    x Yes

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