1.  
 Rent, Rates and Insurance Of Factory Direct expense cost
 Inspectors, analysts and testers specifically required for the Over head
production of a particular product. Direct Labor
 Wages of packers, drivers and dispatch clerks Direct Expense
 Advertising and sales promotion market research Direct expense cost
 Rent rates and insurance of warehouses Direct material
 Material specifically purchased for a particular job
Overhead
 The cost of special designs, drawings or layouts
Material
 The hire of tools or equipment of a particular job.
 Wages of general labors Direct labor cost
 Audit fees Direct expense cost
High price Product A Product Z Low price