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(a)

Utilities for manufacturing equipment

$116,000

(b)

Raw material (CPU, chips, etc.)

$ 85,000

(c)

Depreciation on manufacturing building

$880,000

(d)

Wages for production workers

$191,000

BE1-7Presented below are Dieker Company’s monthly manufacturing cost data related to its personal computer products.

Enter each cost item in the following table, placing an “X” under the appropriate headings.

Product Costs

Direct

Direct

Factory

Materials

Labor

Overhead

(a)

(b)

(c)

(d)

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