Manufacturing vs Non-Manufacturing
DM - DL - MOH
Selling & Administrative
100

Factory rent is:

Manufacturing cost

100

Wood used in furniture production is:

Direct Material

100

Advertising cost is:

Selling cost

200

Office manager salary is:

Non-manufacturing cost

200

Wages of Workers assembling the product are:

Direct labor

200

HR department salary is:

Administrative cost

300

Machine depreciation belongs to:

Manufacturing cost

300

Glue used in small amounts is:

(MOH)

300

Delivery cost to customers is:

Selling cost