Just for fun
We've talked about the different cost categories that expenses can be sorted into. Below is a list of costs incurred by a small installation business over a two day period.
Sort them into their correct categories by clicking on the expense item first and then the box it belongs in. When you've finished, click on the 'Check your answers' button to see how you went.
| Cost items | Category |
|---|---|
| Training session for installers | Overheads - other |
| Salesperson's wages - showroom | Overheads - indirect labour |
| Supervisor's wages - on-site and office | Overheads - indirect labour |
| Vinyl tiles for customer's floor | Materials |
| Installers' vehicle and tools | Overheads - other |
| Installer's wages - removing old covering | Direct labour |
| Levelling compound for subfloor prep | Materials |
| Installer's wages - preparing subfloor | Direct labour |
| Adhesive for vinyl tiles | Materials |
| Installer's wages - laying tiles | Direct labour |
| Repairs and maintenance on equipment | Overheads - other |
| Administration manager's wages - office | Overheads - indirect labour |