Question

2. Identify each cost as Variable (V) or Fixed (F) AND as Direct Selling/Administrative Expense (SGA) for the furniture maker Couch Pota Example: Material/Labor (D),Factory Overhead (OH FSGA Salary of Chief Financial Officer ELAL Maintenance Supplies Plywood ID Carpenter's Wages -Utilities-Headquarters VID Upholstery/Material Depreciation -Factory F Forklift Driver Salary Furniture Painter's Wages Propane for heating glue Financial Auditing fees Copy paper for Sales Office Couch seat cushions Salesman Annual Bonus Unemployment Taxes for Painters /SGh Corporate Office Supplics Blades for Carpenter's Knives Uniforms for Saw Operators Water for Manufacturing Facility Production Supervisor Hourly Rate _ Warchouse Rent /

Answer 1

Variable Costs ( V )	Fixed Costs ( F )
1. Direct Material/Labor ( D );	1. Factory Overhead( OH )
* Carpenter's wages	* Warehouse Rent
* Upholstery Material	* Depreciation- Factory
* Furniture Painter's wages
	3.Selling / Administrative Expenses ( SGA );
2. Factory Overhead ( OH );	* Maintenance Supplies
* Blades for Carpenter's Knives	* Forklift Driver Salary
* Uniform for Saw Operators	* Corporate Office Supplies
* Water for manufacturing facility	* Utilities - Headquarters
* Production supervisor Hourly Rate	* Financial Auditing fees
* Plywood	* Copy paper for sales office
* Propane for heating glue	* Salesman Annual Bonus
* Couch seat cushions	* Unemployment Taxes for painters