Factory Office Storekeepers wages Oil and water Rent: Factory Office Repairs and renewals: Factory plant Office premises Transfer to reserve Discount on shares written off Dividend 1,00,000 30,000 2,500 500 1,500 500 1,000 500 5,000 2,500 3,500 500
(iii) Direct material and direct wages costs were Rs.5,00,000 and Rs.2,50,000 respectively. (iv) Actual factory expenses were Rs.1,50,000 of which 60% are fixed. (v) Actual administrative expenses were `Rs.45,000 which are completely fixed. (vi) Actual
Business concerns continuously strive to reduce costs and enhance the quality of their goods and services. Costing divides costs into fixed cost and variable cost, which can beCustom to determine the prices in periods of trade depression.
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$500 for factory rent and utilities Total product costs: $12,000 (direct material) + $2,000 (direct labor) + $100 (indirect material) + $500 (indirect labor) + $500 (other costs) = $15,100. As this is the cost to produce 1,000 tables, the company has a per unit cost of $
For example, the steel plate of the trackless transfer vehicle plate is in direct contact with the load-bearing part of the material. Therefore, it is necessary to check whether the steel plate of the trackless transfer carriage plate is seriously deformed during routine maintenance.
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Ordering quantities (tonne) Price per ton (`) Less than 250 6.00 250 but less than 800 5.90 800 but less than 2,000 5.80 2,000 but less than 4,000 5.70 4,000 and above 5.60 The annual demand for the material is 4,000 tonnes. Stock holding costs are
Note: For tutorial purposes the reconciliation of the investment properties is: $’000 Balance b/f 5,000 Acquired during year (from question) 1,400 Loss in fair value (700) Transfer to property, plant and equipment (1,600) –––––– Balance c/f 4,100 –––––– (b) (i) The fall in the company’s profit before tax can be analysed in three elements: changes at the gross profit
22,000 Factory Overheads 80% of direct wages Office Overheads 10% of Work Cost Selling and distribution expenses Rs. 2 per unit sold Units produced and sold during the month 20,000. You are required to prepare a cost sheet for the year 2003 and also find
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21,530. 2. Rent, rates and electricity are to be apportioned: Factory 75%, Office 25%. 3. Finished goods are to be transferred to the trading Perfectunt at a profit of 20% on factory cost. Have a go at producing a manufacturing, trading and profit and loss Perfectunt for D.Scaife for the year ended 31 December 2001.
2,476 transfer carriage products are offered for sale by suppliers on Perfect Transfer Carts, of which special transportation Perfectunts for 1%, linear guides Perfectunts for 1%, and strollers, walkers & carriers Perfectunts for 1%. A wide variety of transfer carriage options are available to you, such as polyester, linen. You can also choose from germany, india