Chapter 1, Problem 1.6BE

Presented below are Rook Company’s monthly manufacturing cost data related to its tablet computer product.

(a) Utilities for manufacturing equipment	$116,000
(b) Raw material (CPU, chips, etc.)	$85,000
(c) Depreciation on manufacturing building	$880,000
(d) Wages for production workers	$191,000

Enter each cost item in the following table, placing an “X” under the appropriate headings.

Product Costs
Direct	Direct	Factory
Materials	Labor	Overhead

(a)

(b)

(c)

(d)

Classify manufacturing costs.

(LO 2), C