ACTIVITY 5.3 - ACCTG For MFG - Ruiz

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Name:

FA No. & Title: ACTIVITY 5.3: Accounting for Manufacturing Concern


Date Submitted
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1) Indicate whether each of the following costs of a furniture manufacturer would be


classified as direct materials cost, direct labor cost, or factory overhead cost:

Factory Overhead Cost a. Inspector salaries


Factory Overhead Cost b. Depreciation on woodworking machinery c. Assembly
wages
Direct labor cost c. Assembly wages
Direct material cost d. Wood
Direct labor cost e. Wages of wood cutters
Direct material cost f. Furniture hardware
Direct material cost g. Saw blades
Factory Overhead Cost h. Supervisor salaries

2) Indicate whether each of the following costs of the Procter & Gamble Company
would be classified as direct materials cost, direct labor cost, or factory overhead
cost:

Factory Overhead Cost a . Depreciation on the St. Bernard (Cincinnati) soap plant
Direct labor cost b. Wages paid to Packing Department employees
Factory Overhead Cost c. Maintenance supplies
Direct material cost d. Packaging materials
Factory Overhead Cost e. Plant manager salary of the Lima, Ohio, liquid soap plant
Direct material cost f. Pulp for towel and tissue products
Direct labor cost g. Wages of Making Department employees
Direct material cost h. Scents and fragrances
Factory Overhead Cost i. Depreciation on disposable diaper converting machines j.
Salary of process engineers

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