Source: CIMA adapted
b The list below shows the cost items that were extracted from Shav n Kay Manufacturers, which supplies the hospitals with bedding. Classify the costs as direct or indirect, variable, fixed, semivariable, stepped fixed, manufacturing and nonmanufacturing overheads.
i Repairs and maintenance on the machines
ii Wages of machine operators
iii Commission paid to sales personnel
iv Raw materials used for bedding
v Rental paid for factory
vi Telephone expenses incurred
vii Electricity
viii Wages paid to supervisor
ix Portable hard drive for computer
x Chief executive officer's salary
xi Delivery vehicle fuel
xii Stationery and printing
xiii Depreciation of factory equipment
xiv Depreciation of delivery vehicle
xv Depreciation of secretarys laptop
