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