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MCS,PHD
Argosy University/ Phoniex University/
Nov-2005 - Oct-2011
Professor
Phoniex University
Oct-2001 - Nov-2016
Direct and Indirect Costs in JIT and Traditional Manufacturing environments
e11A. The cost categories in the following list are typical of many manufacturing operations:
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a.   Direct materials:
(1)Â Â Â Â Sheet steel
(2)Â Â Â Â Iron castings
b.   Assembly parts:
(1)Â Â Â Â Part 24
(2)Â Â Â Â Part 15
c.   Direct labor
d.  Engineering labor
e.   Indirect labor
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f.    Operating supplies
g.   Small tools
h.   Depreciation—plant
i.    Depreciation—machinery
j.    Supervisory salaries
k.   Electrical power
l.    Insurance and taxes—plant
m. President’s salary
n.   Employee benefits
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Identify each cost as direct or indirect, assuming that it was incurred in (1) a traditional manufacturing setting and (2) a JIT environment.
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