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Frontenac Company incurred the following costs last year:
Direct materials...............................................................$324,000
Factory rent.......................................................................36,000
Direct labour....................................................................180,000
Factory utilities....................................................................9,450
Supervision in the factory......................................................75,000
Indirect labour in the factory...................................................45,000
Depreciation on factory equipment...........................................13,500
Sales commissions...............................................................40,500
Sales salaries.....................................................................97,500
Advertising.......................................................................55,500
Depreciation on the headquarters building....................................15,000
Salary of the corporate receptionist...........................................45,000
Other administrative costs.....................................................262,500
Salary of the factory receptionist.............................................42,000
Required:
1. Classify each of the costs using the following table format. Be sure to total the amounts in each column.
Example: Direct materials, $324,000.
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