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Place and "X" in the Column That Corresponds to the Cost

Question 175

Essay

Place and "X" in the column that corresponds to the cost classification for each of the following scenarios.Some items may fit in more than one column.
AvoidableUnavoidableSunkCommonCostCostCostFixed CostOriginal cost of factory machineryDirect materialDepreciation on home office furnitureSalary of employees who will be fired ifproduct is outsourcedCost of item previously made in factory,but now purchased from supplierDepreciation on factory equipmentSalary of supervisor who will be movedto another production line if product iseliminatedCost of nonrefundable airline ticketpurchased last weekCost of delivery of products tocustomersDirect labor\begin{array}{|l|l|l|l|l|}\hline & \text{Avoidable} & \text{Unavoidable} & \text{Sunk} & \text{Common} \\& \text{Cost} & \text{Cost} & \text{Cost} & \text{Fixed Cost} \\\hline \text{Original cost of factory machinery} & & & & \\\hline \text{Direct material} & & & & \\\hline \text{Depreciation on home office furniture} & & & & \\\hline \text{Salary of employees who will be fired if}\\ \text{product is outsourced} & & & & \\\hline \text{Cost of item previously made in factory,}\\ \text{but now purchased from supplier} & & & & \\\hline \text{Depreciation on factory equipment} & & & & \\\hline \text{Salary of supervisor who will be moved}\\\text{to another production line if product is}\\ \text{eliminated} & & & & \\\hline \text{Cost of nonrefundable airline ticket}\\ \text{purchased last week} & & & & \\\hline \text{Cost of delivery of products to}\\ \text{customers} & & & & \\\hline \text{Direct labor} & & & & \\\hline\end{array}

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