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Elder Company is a manufacturer of personal computers. Various costs and expenses associated with its operations are below. The company intends to classify these costs and expenses into categories.
Match the Cost and Expenses with the appropriate Category.
Cost and Expenses
1. Property taxes on the factory building
2. Production superintendents’ salaries
3. Memory boards and chips used in assembling computers.
4. Depreciation on the factory equipment.
5. Salaries for assembly line quality control inspectors
6. Sales commissions paid to sell personal computers.
7. Electrical components used in assembling computers.
8. Wages of workers assembling personal computers
9. Soldering materials used on factory assembly line.
10. Salaries for the night security guards for the factory building.
NOTE: You will associate each cost and expense to the appropriate letter (representing categories) using the center column.

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