The administrators of Crawford County's Memorial Hospital are interested in identifying the various costs

The administrators of Crawford County's Memorial Hospital are interested in identifying the various costs and expenses that are incurred in producing a patient's X-ray. A list of such costs and expenses is as follows.

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1.  

Salaries     for the X-ray machine technicians.

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2.  

Wages     for the hospital janitorial personnel.

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3.  

Film     costs for the X-ray machines.

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4.  

Property     taxes on the hospital building.

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5.  

Salary     of the X-ray technicians' supervisor.

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6.  

Electricity     costs for the X-ray department.

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7.  

Maintenance     and repairs on the X-ray machines.

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8.  

X-ray     department supplies.

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9.  

Depreciation     on the X-ray department equipment.

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10.  

Depreciation     on the hospital building.

The administrators want these costs and expenses classified as: (a) direct materials, (b) direct labor, or (c) service overhead.

Instructions

List the items (1) through (10). For each item, indicate the cost category to which the item belongs