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Ke cac loai cost classification ra. Cac ban co the lam theo trong sach hay theo thang Kun cung dc!! There are many types of costs and they are classified differently according to the immediate need of management. The followings are basic costs categories as below.

1. Product costs – Period cost
2. Manufacturing costs - Non-manufacturing costs
3. Variable costs – Fixed costs – Mixed costs
4. Direct costs – Indirect costs

From the above categories, to me, the descriptions of Foxwood cost information from the scenario should be put into Manufacturing cost and Non-manufacturing cost as an appropriate cost classification.

|Manufacturing costs | | |-Direct labor costs |Direct manufacturing labor | |-Direct materials costs |Direct materials purchased | |-Manufacturing overhead costs |Sandpaper | | |Materials-handling costs | | |Lubricants and coolants | | |Miscellaneous indirect manufacturing labor | |Non-manufacturing costs | | |-Administrative costs |Plant-leasing costs | | |Depreciation – plant equipment | | |Property taxes on plant equipment | |...
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