CHAPTER 2 COST CONCEPTS; INFORMATIONSYSTEMS

Materials
Indirect Labor
Fl Other Indirect
Overhead

Includes: Includes: Includes:

Factory supplies Supervision Rent
Lubricants Superintendence Insurance-fire
Inspection and liability
Salaries of Property tax
factory clerks Depreciation
Defective work Maintenance -
Experimental and repairs
work Power
Light
Heat
Employer payroll
taxes
Miscellaneous
factory
overhead
Small tools Manufacturing

L1 Marketing Expenses

Includes:
Administrative Expenses
Expenses

Includes:
Sales salaries Administrative and office
Commissions to sales staff salaries
Employer payroll taxes Employer payroll taxes
Advertising Rent
Samples Depreciation . .
Entertainment Property tax.
Travel expenses Auditing expenses . . . .

Rent ' Legal expenses -

Depreciation Uncollectibleamounts
Property tax Telephone and telegraph
Telephone and telegraph Stationery and printing
Stationery and printing Postage - . '

Postage Miscellaneous
Freight and cartage out administrative expenses
Miscellaneous marketing
expenses