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(a) Product Costs

Cost Item Direct Material Direct Labor Man Overhead Period Cost Prime Costs
Property Taxes on factory building $1.000,00
Factory Manager's salary $11.500,00
Advertising for helmet
Sales commissions
Depreciation on factory bldg
Rent on factory equipment
Insurance on factory bldg
Raw materials $150.000,00 $150.000,00
Utility cost for factory $2.000,00
Supplies for general office
Wages for assembly workers $80.000,00 $80.000,00
Depreciation on office equipment $1.500,00
Miscellaneous materials $2.500,00
Totals $152.000,00 $80.000,00 $41.500,00 $230.000,00
(b)
Total production costs Prepared By
Direct materials $152.000,00 Full Name Yosua Wirawan Budi Raharjo
Direct labor $80.000,00 Student No. 180324043
Manufacturing overhead $41.500,00
Total production costs $273.500,00
Cost per helmet $27,35
Conversion Cost

sua Wirawan Budi Raharjo

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