TUGASAN 2

DDW2243 PENGURUSAN PERAKAUNAN

PROBLEM 2.23 Pengkelasan Kos dan Kelakuan Kos. (ms83)

Cost Behavior Selling or Product Cost

Variable Fixed Administrativ Direct Indirect
Cost Item
e Cost($)
($) ($) ($) ($)

1. Factory labor,
direct
118 000 118 000
2. Advertising 50 000 50 000
3. Factory
supervision
40 000 40 000
4. Property taxes,
factory building
3 500 3 500
5. Sales 80 000 80 000
Commissions
6. Insurance, 2 500 2 500
factory
7. Depreciation,
office equipment
4 000 4 000
8. Lease Cost,
factory
12 000 12 000
equipment
9. Indirect material,
factory
6 000 6 000
10. Depreciation
factory building
10 000 10 000
11.General office
supplies(billing)
3 000 3 000
12. General office
salaries
60 000 60 000
13. Direct material
used(wood, bolts,
ect)
94 000 94 000
14. Utilities, factory 20 000 20 000
315 000 188 000 197 000 212 000 94 000