Manufacturing Costs
Product Costs
DL, DM,MO
Salaries for assembly line inspectors
Direct Labor or Manufacturing Overhead
restaurant location utilities
MO
Manufacturing Overhead
Manufacturing costs that are indirectly associated with the manufacture of the finished product.
Direct Materials
Raw materials that can be physically and directly associated with manufacturing the finished product.
Labor costs of assembly-line workers
direct labor
Wages for production workers
direct labor
Wages of assembly workers
direct labor
Wages paid to production workers.
direct labor
kitchen worker wages
direct labor
wages of workers assembling computers
direct labor
Salaries for assembly line quality control inspectors
direct labor or MO
Bicycle components
direct materials
Frames and tires used in manufacturing bicycles
direct materials
Upholstery used in manufacturing furniture
direct materials
White rice, fajita veggies, black beans, tomato-red chili salsa, roasted chili-corn salsa, romaine lettuce, and guacamole
direct materials
Wood used in manufacturing furniture.
direct materials
electrical components used in assembling computers
direct materials
engine
direct materials
memory boards and chips used in assembling computers
direct materials
raw materials
direct materials
tires
direct materials
windsheild
direct materials
Manufacturing Costs include:
direct materials, direct labor, manufacturing overhead
Direct Labor
factory labor costs that can be easily traced to individual units of product
Depreciation on factory equipment
manufacturing overhead
Depreciation on factory equipment.
manufacturing overhead
Depreciation on plant
manufacturing overhead
Factory machinery depreciation.
manufacturing overhead
Glue, nails, paint, and other small parts used in production
manufacturing overhead
Insurance on factory equipment and machinery.
manufacturing overhead
Insurance on factory machines
manufacturing overhead
Napkins and plastic utensils given with a burrito order
manufacturing overhead
Production superintendent salaries
manufacturing overhead
Property taxes on factory building
manufacturing overhead
Soldering materials used on factory assembly lines
manufacturing overhead
depreciation on kitchen equipment
manufacturing overhead
depreciation on manufacturing building
manufacturing overhead
factory machinery lubricants
manufacturing overhead
factory repairs
manufacturing overhead
factory supplies used
manufacturing overhead
property taxes on plant
manufacturing overhead
property taxes on production building
manufacturing overhead
property taxes on restaurant location
manufacturing overhead
rent on restaurant location
manufacturing overhead
restaurant location manager's salary
manufacturing overhead
salaries for the night security guards for the factory building
manufacturing overhead
salary of painting supervisor
manufacturing overhead
utilities for manufacturing equipment
manufacturing overhead
wages for restaurant location maintenance workers
manufacturing overhead
Advertising for the "Guac is extra but so is Miley" burrito
period cost
Office Salaries Expense
period cost
advertising expenses
period cost
delivery expense
period cost
depreciation on chipotle corporate office equipment
period cost
factory supervisory salaries
period cost
income tax expense
period cost
property taxes on store
period cost
sales manager's salary
period cost
administrative expenses
period costs
advertising expense
period costs
app commissions
period costs
salaries paid to clerks
period costs
sales commission
period costs
sales commissions
period costs
sales commissions paid to sell laptop computers
period costs
selling expenses
period costs
Manufacturing Overhead
product costs
direct labor
product costs
direct materials
product costs
direct materials used
product costs
factory wages expenses
product costs
indirect labor
product costs
indirect materials used
product costs
