acct212-501 Steven Wilson Chapter 19.docx

acct212-501 Steven Wilson Chapter 19.docx - Steven Wilson...

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Steven Wilson Accounting 212-501 Chapter 19 Exercises E19-2 1. Salaries for assembly line inspectors. Direct labor 2. Insurance on factory machines. Manufacturing overhead 3. Property taxes on the factory building. Manufacturing overhead 4. Factory repairs. Manufacturing overhead 5. Upholstery used in manufacturing furniture. Direct materials 6. Wages paid to assembly line workers. Direct labor 7. Factory machinery depreciation. Manufacturing overhead 8. Glue, nails, paint, and other small parts used in production. Direct materials 9. Factory supervisors’ salaries. Manufacturing overhead 10. Wood used in manufacturing furniture. Direct materials E19-3 A) Bicycle components - direct materials Depreciation on plant – manufacturing overhead Property taxes on store – manufacturing overhead Labor costs of assembly-line workers – direct labor Factory supplies used – direct materials Advertising expense – period costs Delivery expense – period costs Sales commissions – period costs Salaries paid to sales clerks - direct labor B)
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