Term
| The cost of a hard drive installed in a computer. |
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Definition
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Term
| The cost of advertising in the Puget Sound Computer User newspaper |
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Definition
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Term
| The wages of employees who assemble computers from components |
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Definition
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Term
| Sales commissions paid to the company’s salespeople. |
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Definition
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Term
| The wages of the assembly shop’s supervisor |
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Definition
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Term
| The wages of the company’s accountant. |
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Definition
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Term
Depreciation on equipment used to test assembled computers before
release to customers |
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Definition
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Term
| Rent on the facility in the industrial park. |
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Definition
a combination of
manufacturing overhead, selling, and administrative. The rent would
most likely be prorated on the basis of the amount of space occupied by
manufacturing, selling, and administrative operations. |
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Term
Product or Period?
Depreciation on salespersons’ cars. |
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Definition
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Term
Product or Period?
Rent on equipment used in the factory |
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Definition
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Term
Product or Period?
Lubricants used for machine maintenance |
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Definition
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Term
Product or Period?
Salaries of personnel who work in the finished goods warehouse |
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Definition
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Term
Product or Period
Soap and paper towels used by factory workers at the end of a shift? |
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Definition
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Term
Product or Period?
Factory supervisors’ salaries |
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Definition
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Term
Product or Period?
Heat, water, and power consumed in the factory |
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Definition
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Term
Product or Period?
Materials used for boxing products for shipment overseas (units are not normally boxed) |
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Definition
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Term
Product or Period?
Advertising costs |
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Definition
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Term
Product or Period?
Workers’ compensation insurance for factory employees |
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Definition
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Term
Product or Period?
Depreciation on chairs and tables in the factory lunchroom |
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Definition
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Term
Product or Period?
The wages of the receptionist in the administrative offices |
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Definition
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Term
Product or Period?
Cost of leasing the corporate jet used by the company's executives |
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Definition
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Term
Product or Period?
The cost of renting rooms at a Florida resort for the annual sales conference |
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Definition
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Term
Product or Period?
The cost of packaging the company’s product |
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Definition
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Term
Variable or Fixed?
The cost of X-ray film used in the radiology lab at
Virginia Mason Hospital in Seattle (Number of X-rays taken) |
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Definition
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Term
Variable or Fixed?
The cost of advertising a rock concert in New York
City (Number of rock concert tickets sold) |
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Definition
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Term
Variable or Fixed?
The cost of renting retail space for a McDonald’s
restaurant in Hong Kong (Total sales at the restaurant) |
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Definition
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Term
Variable or Fixed?
The electrical cost of running a roller coaster at Magic
Mountain (Number of times the roller coaster is run) |
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Definition
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Term
Variable or Fixed?
Property taxes paid by your local cinema theater (Number of tickets sold) |
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Definition
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Term
Variable or Fixed?
The cost of sales commissions paid to salespersons at
a Nordstrom store (Total sales at the store) |
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Definition
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Term
Variable or Fixed?
Property insurance on a Coca Cola bottling plant (Number of cases of bottles produced) |
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Definition
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Term
Variable or Fixed?
The costs of synthetic materials used to make a
particular model of running shoe (Number of shoes
of that model produced) |
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Definition
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Term
Variable or Fixed?
The costs of shipping Panasonic televisions to retail stores (Number of televisions sold) |
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Definition
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Term
Variable or Fixed?
The cost of leasing an ultra-scan diagnostic machine
at the American Hospital in Paris (Number of patients scanned with the machine) |
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Definition
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