2121b1b5_re___AccountingExplanation_com__Reasons
[0] Wages A/C is debited. [Sr. No.] (i) [Nature of Expenditure] Revenue expenditure [Reasons] 
Wages paid on goods purchased and a revenue expenditure because goods purchased are meant for resale. It is recurring by nature as goods are purchased repeatedly in a business.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons