The New Age Manufacturing Company assembles printers from components supplied by various suppliers. Listed below are some of the costs that were incurred by the company this year:

Factory Insurance $7,000
Cost of printer drums (1 drum per printer) $9,000
Advertising Expense $5,000
Wages of assembly workers $125,000
Salary of the company�s accountant $60,000

From the information given above, select the accounts that are best classified as direct product costs for the year

Choices as Follows:
Salary of the company�s accountant $60,000
Wages of assembly workers $125,000
Advertising Expense $5,000
Cost of printer drums (1 drum per printer) $9,000
Factory Insurance $7,000