Acct 2101 Exam Material
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14 Terms
Period Costs
Depreciation on office equipment
Period Costs
Advertising
Period Costs
Property taxes and insurance on office
Period Costs
CEO’s salary
Period Costs
Delivery expense
Product Costs: Direct Materials (DM)
Batteries, processors, and other materials used in making tablets
Product Costs: Direct Materials (DM)
Freight costs on purchases of materials
Product Costs: Direct Labor (DL)
Wages for assembly line workers
Product Costs: Manufacturing Overhead (MOH)
Depreciation on manufacturing equipment
Product Costs: Manufacturing Overhead (MOH)
Property taxes and insurance on factory
Product Costs: Manufacturing Overhead (MOH)
Production supervisor’s salary
Product Costs: Manufacturing Overhead (MOH)
Manufacturing supplies
Product Costs: Manufacturing Overhead (MOH)
Coffee filters, toilet paper, safety goggles
Asset Purchase
Purchasing an asset (like a microscope)