TUGASAN 2 DDW2243 PENGURUSAN PERAKAUNAN PROBLEM 2.23 Pengkelasan Kos dan Kelakuan Kos. (ms83)
Cost Item
Cost Behavior Variable Fixed ($)
1. Factory labor, direct
118 000
2. Advertising 3. Factory supervision
($)
40 000
3 500 80 000
3 500 80 000
2 500
4 000
10. Depreciation factory building
2 500
4 000
12 000
12 000
6 000
6 000
10 000
10 000
3 000
12. General office salaries
($)
50 000
40 000
8. Lease Cost, factory equipment 9. Indirect material, factory
11.General office supplies(billing)
Product Cost Direct Indirect
118 000 50 000
4. Property taxes, factory building 5. Sales Commissions 6. Insurance, factory 7. Depreciation, office equipment
($)
Selling or Administrativ e Cost($)
3 000 60 000
60 000
13. Direct material used(wood, bolts, ect) 14. Utilities, factory
94 000 20 000
94 000 20 000
315 000
188 000
197 000
212 000
94 000