Elements of cost

         Exhibit: Elements of cost

Elements of cost	·      Materials	- Direct Materials - Indirect Materials ........>	O V E R H E A D	ü For factory "factory/ production overhead' ü For office/ administration "office/ administrative overhead" ü For selling/ distribution "selling/ distribution overhead"
	·      Labor	- Direct Labor - Indirect Labor ..............>
	·      Other Expenses	- Direct Expenses - Indirect Expenses .....>