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VIDEO 1
raw material- iron, glass rubber
indirect material- screw
direct labor- factory labor
indirect labor- factory cleaner
manufacturing overhead- factory rental, factory utility, factory insurance

VIDEO 2

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Video 1
1. Direct material: rubber and glass
2. Direct labor: factory workers
3. Indirect materials: screw, oil, nuts
4. Manufacturing overhead: factory rent expenses, depreciation of factory machine

Video 2
1. Direct material: alloy steel, aluminum
2. Direct labor: factory workers
3. Indirect labor: factory maintenance machine
4. Manufacturing overhead: factory rent expense, factory utilities expense

Video 3
1. Direct material: cotton, rubber
2. Direct labor: factory workers
3.Indirect material: glue
Manufacturing overhead: factory rent expense, factory utilities expense

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video 1
raw material: steel,rubber
direct labor:factory workers
manucturing overhead:factory utilities

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Video 1
Raw material: glass, steel, aluminum
Direct labor: factory workers, factory supervisors
Manufacturing overhead: factory rental, factory utility

Video 2
Raw material: potato, steel, aluminium
Direct labor: factory workers
Manufacturing overhead: factory taxes

Video 3
Raw material: leather, cotton, rubber
Direct labor: factory workers
Manufacturing overhead: factory insurace

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Video 1
Raw Material -glasses, steel, metal
Direct Labor- Factory supervisors, Factory Manager
Manufacturing Overhead- Factory rental, Factory utilities
Indirect Materials-  screw, lubricants, oil

Video 2
Raw Material-Potatoes
Direct Labor-Factory Manager, Factory Worker
Manufacturing Overhead-Factory tax, Factory rental

Video 3
Raw Material-Rubber
Direct Labor-Factory worker, Factory supervisor, Factory manager
Manufacturing Overhead-Factory utilities, Factory tax

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Video 1
Direct materials- aluminium, metal, glass
Direct labor-factory workers
Manufacturing overhead:
Indirect materials-screw,oil
Indirect labor-factory manager
Other factory expense-factory rental, depreciation factory building

Video 2
Direct materials-potato
Direct labor- machine operator
Manufacturing overhead:
Indirect materials-screw
Indirect labor- factory manager
Other factory expense-depreciation factory machine, factory utilities

Video 3
Direct materials- leather, rubber
Direct labor- factory workers
Manufacturing overhead:
Indirect materials-glue, scissors
Indirect labor- factory manager
Other factory expense- factory repairs

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[1201203412 Class 1A] Christina Tay Wan Ting

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[1201203412 Class 1A] Christina Tay Wan Ting

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Video 1
Raw materials: rubber, steel, plastic, glass
Direct labor: factory workers
manufacturing overhead : factory expenses

Video 2
Raw materials：potato
Direct labour：
Manufacturing overhead：factory expenses

Video 3
Raw materials: rubber, textiles，leather
Direct labor: factory workers
manufacturing overhead : factory expenses

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Video1
Direct material: rubber
Direct labor: factory workers
Manufacturing overhead: factory utilities, factory rental
Indirect material: glue, nylon, lubricant
Indirect labor: manager, supervisor

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Video 1
Direct materials-steel
Indirect materials- screw
Direct labour-repairman
Indirect labour-factory manager
Manufacturing Overhead-factory rent

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Video 1
Raw materials - rubber, glass, steel
Direct labor - front workers, operators
Indirect material - screw
Indirect labour - factory manager

Video 2
Raw materials - aluminium, potatoes
Direct labor - factory workers
Indirect material - screw
Indirect labor - maintenance machine

Video 3
Raw materials - leather, cotton
Direct labor - operators
Indirect material - glue
manufacturing overhead - salary of workers, factory rent

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Video 1
raw material- tire, aluminum, iron, paint, glass
direct labor- factory workers
manufacturing overhead-factory rent, factory water bill,

Video 2
raw material-potato, oil
direct labor- factory workers
manufacturing overhead- water bill, electricity bill, factory rent,

video 3
raw material-rubber, leather, cotton
direct labor-factory workers
manufacturing overhead-factory insurance, factory rent

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VIDEO 1:
Raw materials - iron
manufacturing overhead - factory building depreciation
Direct labor - factory wokers
leather

VIDEO 2:
Raw materials - iron, aluminum
manufacturing overhead - factory electricity bill, factory rent
Indirect labor -  CEO

VIDEO 3:
Raw materials - iron, leather, cotton
manufacturing overhead - factory electricity bill, factory rent
Direct labor -  factory wokers

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VIDEO 1
Raw material: glass, iron
Direct labor: factory worker
Indirect material: screw
Indirect labor: factory supervisor

VIDEO 2
Raw material: potato
Direct labor: operator
Indirect material: cleaning supplies
Indirect labor: factory manager

VIDEO 3
Raw material: rubber
Direct labor: front worker
Indirect material: glue
Indirect labor: factory salesman

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Video 1
raw material- Iron, steel, aluminium,
direct labor-factory supervisor
manufacturing overhead-factory insurance

Video 2
raw material- iron, aluminium, packing materials
direct labor- salaries of factory employees
manufacturing overhead-factory rent, factory depreciation

Video 3
raw material- leather, cotton, textiles
direct labor- factory workers
manufacturing overhead- factory taxes, factory maintenance employees salary

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Video 1
Raw materials - steel , tires
direct labour - factory worker , factory supervisors
indirect material - screw , nuts
manufacturing overhead - factory rent expense
indirect labor - maintenance factory

Video 2
Direct labour - Aluminium ,Alloy
Indirect material- Factory workers , factory manager
indirect material - Screw ,
Manufacturing overhead - Factory equipment expense
indirect labor - maintenance machine

Video 3
Direct labour- metal , rubber , plastic
indirect labour - Factory supervisors , factory workers , factory cleaner
indirect material - nuts , screw
manufacturing overhead - Factory rent expense , factory utilities expense.

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The direct labor for video 1 is a factory worker and the direct materials are glass, rubber, and paint. Overhead is the Depreciation of machinery.

Video 2
Direct material- potato, oil,
Direct labor- machine operator
Manufacturing overhead- a depreciation of machinery

Video 3
direct labor-machine operators
direct material-rubber, fabric
manufacturing overhead-worker salary, factory utilities

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Video 1
raw material: steel, rubber, plastic, glass
direct labor : factory workers
indirect labor : factory supervisor, factory manager
indirect material : screw, cleaning supplies
factory expenses : factory utilities

Video 2:
raw material: potatoes, oil
direct labor : salary of factory machine operator
indirect labor : factory machine repairman, factory manager
indirect material : cleaning and peeling equipment
Factory expenses: factory utilities

Video 3:
raw material: cotton, leather
direct labor: salary of factory workers
indirect labor: factory supervisor
indirect material: glue
Factory expenses: factory utilities, factory rental

# data[].attributes.body
Video 1
Raw materials-iron, glass
Direct labor-factory worker
Manufacturing overhead-factory expense, factory insurance

Video 2
Raw materials-potato
Direct labor-Factory worker
Manfacturing overhead-Factory rent, Factory utilities

Video 3
Raw materials-cotton, rubber
Direct labor-Factory worker
Manufacturing overhead-Factory insurance, factory utilities

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video 1 :
Direct  materials ( aluminium) , direct labour ( factory workers ), manufacturing overhead (factory utilities expense, depreciation of factory machnine)
video 2 :
Raw materials - iron , aluminium
Manufacturing overhead - Factory rent expense , Factory renta expense , Salaries
Indirect labour  : Maintenance machine
Video 3 :
Direct materials - rubber , metal
Manufacturing overhead - Factory rent
Direct labour - Factory workers

# data[].attributes.body
Video 1
Direct material is iron and carbon
Direct labor is factory workers
Manufacturing overhead is factory rent

Video 2
Direct material is aluminum
Direct labor is factory worker
Manufacturing overhead is factory rent

Video 3
Direct material is iron
Direct labor is factory worker
Manufacturing overhead is factory rent

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[Video 1]
Direct Material : glass, iron
Direct Labour : factory workers
Manufacturing Overhead : factory utilities fee

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Video 1
Direct material=aluminum, iron
Indirect material=nats, screw
Direct labor=Factory worker
Indirect labor=factory guard
Manufacturing overhead=Factory rent, factory utility

Video 2
Direct material=alloy, steel, aluminum
Direct labor=factory worker
Indirect labor=factory machine repairman, factory supervisor
Manufacturing overhead=factory rent, factory utilities, equipment depreciation

Video 3
Direct material=rubber
Indirect material=gum
Direct labor=factory worker
Indirect labor=factory supervisor, factory salesman
Manufacturing overhead=factory rent, factory worker salaries

# data[].attributes.body
Direct material: iron, rubber, glass, alloy
Direct labor: operator, frontworkers
Manufacturing overhead:factory equipment maintenance, factory rent

# data[].attributes.body
Video 1
Direct materials-aluminium
direct labour- worker that repair car
manufacturing overhead- screwdriver, Factory manager, factory utilities
Video 2
Direct materials- steel
direct labour- factory worker
manufacturing overhead- Cleaning supplies, Factory supervisor, depreciation frozen equipment
Video 3
Direct materials- plastic
direct labour- operator
manufacturing overhead- gloves, factory salesman, factory rent

# data[].attributes.headline
[1191200337 Class 1B]Khairul Bakhtiar bin Hishamudin Video 1

# data[].attributes.subject
[1191200337 Class 1B]Khairul Bakhtiar bin Hishamudin Video 1

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[1191200337 Class 1B]
Identification of the raw materials, direct labor, and manufacturing overhead (Indirect labor, Indirect Material, and other indirect manufacturing) costs for Video 1:
Raw Material > raw steel and carbon for production of the car.
Direct Labor > workers that are involved in the production process of the car.
Manufacturing overhead > depreciation costs of machinery involved in the production process of the car, [indirect labor] salary of inspection worker per mth, [indirect materials] bolts and tyres for the production of the car.

Video 2 :
Direct Material : Potatoes.
Direct Labor : Workers to maintain the status in the machines.
Manufacturing overhead : Depreciation of the machines involved.

Video 3 :
Direct Material : Leather and Rubber.
Direct Labor : Workers involved in the production of the product.
Manufacturing overhead: Factory rent.

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Please give your feedbacks for Topic 2 Cost terms, Concepts, and Classification of Costs .

Write your Name and Lecture Group before give feedbacks.

The feedbacks can be free for examples, the concept that you do/ don't understand, the comments on teaching delivery, or you may share any material that related to this Topic 2.

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Video 3 : German Army Sneakers Manufacturing Process.

This video related to Shoe Industry.

Identify the raw materials, direct labour, and manufacturing overhead (Indirect labour, Indirect Material, and other indirect manufacturing) costs.

Try to identify the raw materials, direct labour, and manufacturing overhead (Indirect labour, Indirect Material, and other indirect manufacturing) costs.

Note that this manufacturing process is using labor  intensive (rely heavily on manpower)

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Old Shoe Factory in Korea. German Army Sneakers making Process

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Video 2 : How It's Made Frozen French Fries

This video related to the Food Industry.

Identify the raw materials, direct labour, and manufacturing overhead (Indirect labour, Indirect Material, and other indirect manufacturing) costs.

Try to identify the raw materials, direct labour, and manufacturing overhead (Indirect labour, Indirect Material, and other indirect manufacturing) costs.

Note that this manufacturing process is machine intensive (rely heavily on machine

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Amazing! Frozen French Fries Making Production Line Process

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Video 1 : Amazing Ferrari  Manufacturing Tour

This is the video that related to an automobile industry.

Try to identify the raw materials, direct labour, and manufacturing overhead (Indirect labour, Indirect Material, and other indirect manufacturing) costs.

Note that this manufacturing process using both labor and machine intensive.