Bytes Limited operates an IT consultancy business and uses a coding system for its elements of cost (materials, labour or overheads) and then further classifies each element by nature (direct or indirect cost):

Element of cost???????????????????????????? ? Code ????????????????? Nature of cost???????????????????????? Code

Materials??????????????????????????????????????????? A??????????????????????????? Direct?????????????????????????????? ? 100??

Indirect??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? 200

Labour??????????????????????????????????????????????? B????????????????????????????Direct??????????????????????????????? 100??

Indirect??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? 200

Overheads????????????????????????????????????????? C???????????????????????????Direct???????????????????????????????? 100??

Indirect????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????200

What would the codes be for the following costs?

???????????????????????????????????????????????????????????????????????????????????? ? Cost??????????????????????? Code

Salary of trainee IT consultant?

Planning costs to renew lease of the office?

Wages of the office manager?

Cleaning materials used by cleaner?