Cost classification is described as follows (here, examples are cited considering a wooden

furniture company)
>Direct
-Direct Material : wood, labelling
-Direct Labour : wage for Craftsman/carpenter
-Other : water paper
>Indirect
-Manufacturing
Indirect Material : Screw ,color/burnish
Indirect Labour: supervisor’s salary, production manager’s salary
Other indirect/overhead cost : Hammer, drill machine, nails etc
-Administration:
* salary of admin personnel
* insurance cost
* Head office cost, like, printer, scanner, stationeries etc
* Security system
- Distribution
* salary of relevant personnel
* warehouse cost
* packaging
* lorry, train and other transport cost
- Research and development
* salary of experts or scientists
* lab equipment costs
- Selling and marketing cost
* salary of relevant personnel
* brochure, leaflet etc
* Advertising cost
* sales discount