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DM Product or DL Data Section Factory rent Company advertisin Wages paid to assembly workers Depreciation for salespersons vehicles Screws Utilities for factor Assembly supervisor salar Sandpaper Presidents salar Plastic tubin Paint Sales commissions Factory insurance Depreciation on cutting machines Wages paid to painters Cost Period $3,200 Product $1,000Period МОН MOH S30,000 $2,000 $500 $900 $3,500 150 $6,000 $4,200 $250 $1,200 $1,000 $2,000 $7,500 4,200 a) Direct materials b) Direct labor c) Manufacturing overhead d) Prime cost e) Conversion cost f) Total product cost

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DL Data Section Factorv Rent Company Advertisin Wages paid to assembly workers Depreciation for salespersons vehicles Screws Utilities for factories Assembly supervisor salar Sandpaper Presidents salary Plastic tubing Paint Sales commissions Factory Insurance Depreciation on cutting machines Wages paid to painters Cost Product or Period 3,200 Product MOH Manufacturing Overhead SOH DL SOH MOH Manufacturing Overhead MOH Manufacturing Overhead MOH Manufacturing Overhead MOH Manufacturing Overhead OAOH Office & Administrative Overhead DM MOH Manufacturing Overhead SOH MOH Manufacturing Overhead MOH Manufacturing Overhead DL S 1,000 Period 30,000 Product 2,000 Period S500 Product Selling Overhead Direct Labour Selling Overhead S 900 Product $ 3,500 Product $ 150 Product 6,000 Period 4,200 Product $ 250 Product 1,200 Period $ 1,000 Product 2,000 Product 7,500 Product Direct Material Selling Overhead Direct Labour S 4,200 (Plastic Tubing) S 37,500 (Wages paid to assembly workers +Wages paid to painters) a) Direct Materials b) Direct Labour c) Manufacturing Overhead d) Prime Cost e) Conversion Cost f) Total product cost 11,500 (As mentioned above) S 41,700 (Prime Cost Direct Material Direct Labour 49,000 |(Conversion Costs Direct LabourManufacturing Overhead) 53,200 (Total product costs Direct Material + Direct Labour Manufacturing Overhead)

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