Yates Ltd Incurs the Following Manufacturing Costs and Expenses During

Yates Ltd incurs the following manufacturing costs and expenses during the month of May:
1.Assembly line wages
2.Raw materials used directly in product
3.Depreciation on office equipment
4.Property rates on factory building
5.Rent on factory building
6.Sales commissions
7.Depreciation on factory equipment
8.Factory electricity and power
9.Wages for factory maintenance workers
10.Advertising
11.Indirect materials used in production
12.Factory manager's salary
Instructions : Complete the following matrix by placing an X mark under the appropriate headings.