Ikerd company is a manufacturer of personal computers. various costs and expenses associated with its operations are as follows. the company intends to classify these costs and expenses into the following categories: (a) direct materials, (b) direct labor, (c) manufacturing overhead, and (d) period costs. for each item, indicate the cost category to which it belongs. item category 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 lines. 10. salaries for the night security guards for the factory buildin

The following selected circumstances relate to pending lawsuits for erismus, inc. erismus’s fiscal year ends on december 31. financial statements are issued in march 2019. erismus prepares its financial statements according to u.s. gaap. required: indicate the amount erismus would record as an asset, liability, or not accrued in the following circumstances. 1. erismus is defending against a lawsuit. erismus's management believes the company has a slightly worse than 50/50 chance of eventually prevailing in court, and that if it loses, the judgment will be $1,000,000. 2. erismus is defending against a lawsuit. erismus's management believes it is probable that the company will lose in court. if it loses, management believes that damages could fall anywhere in the range of $2,000,000 to $4,000,000, with any damage in that range equally likely. 3. erismus is defending against a lawsuit. erismus's management believes it is probable that the company will lose in court. if it loses, management believes that damages will eventually be $5,000,000, with a present value of $3,500,000. 4. erismus is a plaintiff in a lawsuit. erismus's management believes it is probable that the company eventually will prevail in court, and that if it prevails, the judgment will be $1,000,000. 5. erismus is a plaintiff in a lawsuit. erismus’s management believes it is virtually certain that the company eventually will prevail in court, and that if it prevails, the judgment will be $500,000.

Which are the best examples of costs that should be considered when creating a project budget?

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