-
Non-Product
Salesperson: Salaries/ commission/ wages
Delivery costs: Vehicle & depression (delivery/ sales)
Advertising: Marketing --> Selling --> R&D Cost
Executives, office building, income taxes
-
Product
- Direct materials (traceable)
- Direct labor (making products)
- MOH
Indirect materials and labor, factory utilities, insurance on factory, warehouse, depreciation on machinery/ factory items
-
Unit related
DM, DL, Cost that vary w/ number of units such as shipping
-
Batch related
Setups of machines
Inspections of batches (quality control)
Cost of getting direct materials in place for batch (moving materials from warehouse for batch)
Salary of quality control inspectors
-
Product Sustaining
Research and development costs
Salary of designers
Design patterns
-
Facility sustaining
Non product
Salary of warehouse supervisor/ janitor
Insurance of facilities
Office building and office supplies
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