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.

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.

1.  

Salaries     for the X-ray machine technicians.

2.  

Wages     for the hospital janitorial personnel.

3.  

Film     costs for the X-ray machines.

4.  

Property     taxes on the hospital building.

5.  

Salary     of the X-ray technicians' supervisor.

6.  

Electricity     costs for the X-ray department.

7.  

Maintenance     and repairs on the X-ray machines.

8.  

X-ray     department supplies.

9.  

Depreciation     on the X-ray department equipment.

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