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Business · Accounting
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The following costs are for a company that manufactures leather shoes.
Shoemaker's wages
Foreman's salary
Shoebox maker's wages
Delivery driver wages
Office supplies
Depreciation of factory equipment
Leather
Lubrication for machines
Fringe benefits - executive staff
Shoe inserts used to cushion heels
Wood used to make shoe soles
Janitorial supplies for corporate HQ
Web design fees for shoe website
Glue
Insurance on office equipment
Utilities for factory

Classify these costs as either Direct Materials, Direct labor, MOH, Selling expenses, or general and administrative expenses

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