Match the following types of costs with their correct examples:

Types of Cost	Examples
(a) Direct Material	1. Wages paid to quality inspectors
(b) Indirect Labour	2. Cloth used in dress making
(c) Indirect Material	3. Nails used in carpentry work
(d) Direct Labour	4. Salary of a factory manager

1. a-2, b-4, c-3, d-1
2. a-3, b-1, c-2, d-4
3. a-4, b-3, c-2, d-1
4. a-1, b-2, c-3, d-4

a-2, b-4, c-3, d-1

Reason —

• (a) Direct Material → 2. Cloth used in dress making — cloth becomes an integral part of the finished dress and can be directly charged to it.
• (b) Indirect Labour → 4. Salary of a factory manager — the factory manager supervises overall production, so his/her salary cannot be directly identified with a specific product.
• (c) Indirect Material → 3. Nails used in carpentry work — nails are consumable items of small value that cannot be conveniently traced to each individual product.
• (d) Direct Labour → 1. Wages paid to quality inspectors — inspectors specially required for production of a particular item are treated as direct labour (per textbook).