Production, Raw materials, Factory workers wages, Factory supervisors salary, Factory machine / equipment depreciation, Factory rent, Packaging, Royalty fees, Oils and lubricants for machines and equipments, Protective clothing for machine operatives, Utilities (electricity, water, heating and lighting) for the factory premises, Selling and Distribution, Sales commissions, Cost Advertisements, Delivery costs, Warehouse Rent for finished goods, Trade discounts given to customers, Salaries/wages of warehouse clerks, Administration Costs, Salary of the secretary to the finance directors, Insurances, Salary of accountants, Office stationeries, Payment of taxes
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Cost classification by function
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Gappchristine
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