What is the classification of the Cost behavior and classification: Factory supervision, Aluminum tubing, Rims,Emblem, Gearbox, Straight-line depreciation on paint machine,Fenders, Inventory clerk’s salary, Inspector’s salary, Handlebars, Metal worker’s wages, Roller chain, Spokes (assuming cost is considered significant), Paint (assuming cost is considered significant)

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To classify the costs mentioned, you need to understand the different types of cost behavior and classifications.

1. Factory supervision: This cost is likely a fixed cost since it generally does not change with the level of production or activity. It falls under the category of indirect manufacturing costs.

2. Aluminum tubing: This cost is considered a direct material cost since it is directly involved in the production process. It can be classified as a variable cost since it varies with the quantity of tubing used or produced.

3. Rims: Similar to aluminum tubing, rims are also direct material costs and can be classified as variable costs.

4. Emblem: The classification of emblem cost depends on its purpose. If it is a direct material cost used in the production of the product, it would be classified as a variable cost. However, if it is an indirect manufacturing cost (e.g., used for branding or marking the finished product), it would be classified as a fixed cost.

5. Gearbox: This cost is a direct material cost if it is used in the production process. If it is a standalone part that is later assembled into the final product, it can also be considered a direct material cost. However, if it is an indirect manufacturing cost (e.g., used for machine maintenance or repair), it would fall under the category of fixed cost.

6. Straight-line depreciation on paint machine: This is a fixed cost. Depreciation is the allocation of the initial cost of an asset over its useful life. Straight-line depreciation is spread evenly over the asset's useful life and is considered an indirect manufacturing cost.

7. Fenders: Similar to rims, fenders are direct material costs and can be classified as variable costs.

8. Inventory clerk’s salary: This is an indirect manufacturing cost and is typically considered a fixed cost since it does not inherently change with the level of production.

9. Inspector’s salary: Similar to the inventory clerk's salary, the inspector's salary is an indirect manufacturing cost and typically considered a fixed cost.

10. Handlebars: Handlebars are direct material costs used in production and can be classified as variable costs.

11. Metal worker’s wages: This cost is considered a direct labor cost since it directly relates to the manufacturing process. It can be classified as a variable cost if it varies with the level of production.

12. Roller chain: Similar to aluminum tubing and rims, roller chain is a direct material cost and can be classified as a variable cost.

13. Spokes (assuming cost is considered significant): Spokes, as a direct material cost, can be classified as a variable cost if their quantity and cost vary with the level of production.

14. Paint (assuming cost is considered significant): Paint is a direct material cost and can be considered a variable cost if its quantity and cost vary with the level of production.

It's important to note that the classification of costs may vary depending on the specific circumstances and the company's accounting methods. Additionally, some costs may fall under multiple categories depending on their purpose and usage. Therefore, it is always recommended to consult with the company's accounting department or a professional accountant for accurate classification.