Truck Company's monthly manufacturing cost data is presented. It includes taxes on factory building of $820,000, raw materials of $66,000, depreciation on manufacturing equipment of $210,000, and wages for assembly line workers of $340,000. These costs are categorized as direct materials, direct labor, or manufacturing overhead.

1. Brief Exercise 152
Presented below are Truck Company’s monthly manufacturing cost data related to its
personal computer products.
Enter each cost item in the following table, placing an “X― under the appropriate headings.
(a) Taxes on factory building $820,000
(b) Raw materials 66,000
(c) Depreciation on manufacturing equip. 210,000
(d) Wages for assembly line workers 340,000
Solution
Product Costs Direct Materials Direct Labour Manufacturing Overhead (a) - - x (b) x - - (c) - - x
(d) - x -