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Factory utilities $ 12,200 Direct labor $72,100 Depreciation on factory equipmen

ID: 2434455 • Letter: F

Question

Factory utilities $ 12,200 Direct labor $72,100
Depreciation on factory equipment 14,000 Sales salaries 47,600
Depreciation on delivery trucks 3,900 Property taxes on factory building 3,400
Indirect factory labor 51,200 Repairs to office equipment 2,400
Indirect materials 82,000 Factory repairs 2,200
Direct materials used 142,100 Advertising 19,200
Factory manager's salary 8,400 Office supplies used 3,300

From the information, determine the total amount of: (a) Manufacturing overhead. (b) Product costs. (c) Period costs.

Explanation / Answer

As a matter of fact, this has nothing to do with Calculus and this is an Accounts/Finance question. Manufacturing Overhead means costs incurred in production of good excluding the cost of raw materials & cost of direct labor. ie. This is the other costs which doesn't involve the actual cost of the product. This means, from the list, it's the sum of, Factory utilities $ 12,200 Depreciation on factory equipment 14,000 Property taxes on factory building 3,400 Indirect factory labor 51,200 Indirect materials 82,000 Factory repairs 2,200 Sum of above = 165000$ Product Cost is the total cost of manufacturing the product. It includes manufacturing overhead and direct costs of manufacturing. ie This is sum of, Product Overhead $165000 Direct labor $72,100 Direct materials used 142,100 This is equal to $379200. Period costs are costs associated with administration and selling of the product. This is sum of, Sales salaries 47,600 Depreciation on delivery trucks 3,900 Repairs to office equipment 2,400 Advertising 19,200 Factory manager's salary 8,400 Office supplies used 3,300 ie this is equal to $84800