DIRECT MATERIAL DIRECT LABOUR DIRECT EXPENSE ADD PRIME COST FACTORY OVERHEAD INDIRECT MATERIAL INDIRECTLABOUR INDIRECT

EXPENSE

RAW MATR LABOUR WAGES DIR CHARGEBLE EXPN. OIL AND WASTE CONSUMABLE STORES WAGES OF FOREMAN STORE KEEPER ELECTRIC. LIGTING OF FACT. FACTORY RENT RQR. AND RENEWALS OF FACT. RENEWALS OF M/C DEPR OF PLANT LAYOUT AND M/C LGHTNG OF OFF OFF RENT RENEWALS OF OFF DEPR OF OFF AND PREMISES MGR SALARY DIRECTOR'S FEE OFF PRINTING AND STATIONARY TELEPHONE TRAVELLING EXP ADV. WARE HOUSE CHARGES CARIAGE OUTWARDS SALES MEN COMM POSTAGE AND TELE INTEREST ON CAPITAL ALLOWED DISCOUNT

80,000 20,000 4,000 200 2,000 2,000 1,000 400 1,000 4,000 1,000 2,000 400 400 2,000 400 1,000 4,000 1,000 400 100 400 1,000 400 300 1,000 200 1,000 2,000

ADD

FACTORY COST GOE

ADD

SELLING & DIST.

TOTAL COST

104,000

118,000

127,300

130,600