[Verse 1]
Manufacturing widgets in a bustling plant
Steel and rubber traced to every unit
Direct materials flowing from the source
Labor hours tracked without detour
Meanwhile overhead lurks in shadows cast
Indirect costs scattered through the mass
Rent and utilities dance between
Products sharing what can't be seen
[Chorus]
Direct or indirect, follow the trail
Fixed stays steady while variable scales
Product costs cling to inventory's shelf
Period costs flee to expense itself
Remember the rhyme when numbers collide
Classifications keep your logic as guide
[Verse 2]
Factory supervisor wages spread around
Each product bears a fractured pound
But assembly worker clocks per widget made
Direct labor's path precisely laid
Rent remains whether machines hum or sleep
Fixed costs holding promises they keep
Raw materials rise with production's beat
Variable costs dancing to output's sheet
[Chorus]
Direct or indirect, follow the trail
Fixed stays steady while variable scales
Product costs cling to inventory's shelf
Period costs flee to expense itself
Remember the rhyme when numbers collide
Classifications keep your logic as guide
[Bridge]
Marketing salaries scream period loud
Administrative wages join that crowd
Never touching products as they form
Expensed immediately, that's the norm
But factory insurance wraps each unit tight
Product costs waiting for the sale to bite
[Verse 3]
Depreciation splits its double face
Factory equipment joins product's embrace
Office computers shout period instead
Different purposes, different threads
Commission varies with every sale
Variable period, wind in the gale
[Chorus]
Direct or indirect, follow the trail
Fixed stays steady while variable scales
Product costs cling to inventory's shelf
Period costs flee to expense itself
Remember the rhyme when numbers collide
Classifications keep your logic as guide
[Outro]
Six combinations weaving through the books
Master these patterns with accounting looks
Foundation solid for the costs ahead
Classification wisdom properly fed