Answer
1. Direct materials
2. Selling cost
3. Direct labor
4. Selling cost
5. Manufacturing overhead
6. Administrative cost
7. Manufacturing overhead
8. Manufacturing overhead
Work Step by Step
Reasons:
1. Hardware is directly used in the manufacture of computer.
2. Advertising is a part of increasing the sales and hence, a selling cost.
3. Employees are engaged directly in the manufacture of computer.
4. Sales commissions are associated with sales.
5. Supervisor is associated with production.
6. Accountant is not associated with production. His service is part of office administration.
7. Depreciation on equipment is directly associated with production because it is a part of making the computers ready for sales.
8. The facility is used to run the production activities. Hence, it is a part of manufacturing overhead.
