An airline manufacturer incurred the following costs last month (in thousands of dollars):
a. airplane seats . . . . . . . . . . . . . $220
b. production supervisors' salaries . . . . . . . $170
c. depreciation on forklifts . . . . . . . . . . $110
d. machine lubricants . . . . . . . . . . . $35
e. factory janitors' wages . . . . . . . . . . . $60
f. assembly workers' wages . . . . . . . . . . $600
g. property tax on corporate marketing office . . . $25
h. plant utilities . . . . . . . . . . . . . . . $160
i. cost of warranty repairs . . . . . . . . . . $230
j. machine operators' health insurance . . . . . $40
k. depreciation on administrative offices . . . . . $60
l. cost of designing new plant layout . . . . . . $165
m. jet engines . . . . . . . . . . . . . . $1,700
requirement
1. assuming the cost object is an airplane, classify each cost as one of the following: direct material (dm), direct labor (dl), indirect labor (il), indirect materials (im), other manufacturing overhead (other moh), or period cost. what is the total for each type of cost? (enter amounts in thousands instead of dollars by omitting the $000s. leave cells blank that do not require numerical inputs.)
dm dl im il moh period
a. airplane seats . . . . . . . .
b. production supervisors' salaries .
c. depreciation on forklifts . . . .
d. machine lubricants . . . . . .
e. factory janitors' wages . . . .
f. assembly workers' wages . . .

Instructions are listed below

Explanation:

- Direct materials are those materials and supplies that are consumed during the manufacture of a product, and which are directly identified with that product.

- Direct labor is production or services labor that is assigned to a specific product, cost center, or work order.  

- Manufacturing overhead refers to indirect factory-related costs that are incurred when a product is manufactured.

- Period costs are not directly tied to the production process. Overhead or sales, general, and administrative (SG&A) costs are considered period costs. SG&A includes costs of the corporate office, selling, marketing, and the overall administration of company business.

In this exercise:

Direct Material:

Airplane seats . . . . . . . . . . . . . . . . . . . . . . . . . $220

Jet engines . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,700

Total= $1920

Direct labor:

Assembly workers' wages . . . . . . . . . . . . . . . . . . . $600

Machine operators' health insurance . . . . . . . . . . $40

Total= $640

Indirect labor:

Production supervisors' salaries . . . . . . . . . . . . . . $170

Factory janitors' wages . . . . . . . . . . . . . . . . . . . . . $60

Total= $230

MOH:

Machine lubricants . . . . . . . . . . . . . . . . . . . . . $35

Plant utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $160

Depreciation on forklifts . . . . . . . . . . . . . . . . . . . . $110

Total= $305

Period cost:

Property tax on corporate marketing office . . . . . $25

Cost of warranty repairs . . . . . . . . . . . . . . . . . . . . $230

Depreciation on administrative offices . . . . . . . . . $60

Cost of designing new plant layout . . . . . . . . . . . . $165

Total= $480

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