€ | |
Coffee machine parts and components | 3630 |
Factory rental costs | 1664 |
Electricity factory | 536 |
Machine operators' wages | 6620 |
Sundry direct materials costs | 662 |
Royalty payments to Italian company | 664 |
Depreciation of factory machinery | 862 |
Sundry factory costs | 937 |
Plastic for coffee machines | 1236 |
Factory cleaning | 212 |
€ | |
Factory cleaning | 132 |
Thread and trimmings | 227 |
Sewing machine operatives' wages | 2275 |
Factory rental and insurance | 1668 |
Supervisors' wages | 862 |
Fabric | 1324 |
Repairs to sewing machines | 162 |
Light and heat in factory | 372 |
Depreciation | 296 |
€ | |
Knitting machine components | 3630 |
Factory rental costs | 1664 |
Electricity – factory | 536 |
Machine operators' wages | 6620 |
Sundry direct materials costs | 1326 |
Depreciation of factory machinery | 862 |
Sundry factory costs | 937 |
Circuit boards for knitting machines | 1236 |
Factory cleaning | 212 |
€ | |
Factory cleaning | 132 |
Clasps, zips, etc. | 227 |
Machine operatives' wages | 2275 |
Factory rental and insurance | 1668 |
Supervisors' wages | 862 |
Leather and fabric | 1324 |
Repairs to machines | 162 |
Light and heat in factory | 372 |
Depreciation | 296 |
Date | Fabric in metres | |
2 January | Balance @ €15 per metre | 236 |
3 January | Issued to production | 188 |
4 January | Delivery of inventory at €15.50 per metre | 300 |
6 January | Issued to production | 198 |
Date | No. of components | |
1 September | Balance @ €15 per component | 236 |
2 September | Issued to production | 188 |
4 September | Delivery of inventory at €15.50 per component | 300 |
6 September | Issued to production | 198 |
Date | No. of fittings | |
1 February | Balance @ €15 per fitting | 236 |
2 February | Issued to production | 188 |
4 February | Delivery of inventory at €15.50 per fitting | 300 |
6 February | Issued to production | 198 |
€ | |
Direct labour costs | 131 000 |
Supervisory labour costs | 26 820 |
Factory cleaners' wages | 18 600 |
€ | Basis of apportionment | |
Rent, rates, insurance and sundry costs | 630 000 | Floor area |
Depreciation of machinery value | 98 800 | Floor area |
Supervision and other indirect labour | 726 000 | No. of employees |
Machining | Assembly | Painting | |
Floor area (sq metres) | 6000 | 5000 | 4000 |
Machinery net book value | €308 000 | €118 000 | €68 000 |
No. of staff | 28 | 11 | 7 |
€ | |
Direct materials | 683 850 |
Direct labour | 552 400 |
Production overheads | 888 700 |
Selling and administrative overheads | 302 450 |
€ | |
Direct materials | 683 850 |
Direct labour | 552 400 |
Direct expenses | 92 000 |
Production overheads | 888 700 |
Selling and administrative overheads | 302 450 |