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Manufactoring
| Question | Answer |
|---|---|
| Opening stock- raw materials | Start |
| Manufactoring/direct wages | Direct costs |
| Purchases- raw materials | Start |
| Carriage in- raw materials | Start |
| Closing stock- raw materials | Start |
| Hire of special equipment | Direct costs |
| Patent royalty | Direct costs |
| At the end of direct cost | Prime cost |
| After start | Cost of raw materials consumed |
| After prime cost | Add factory overhead |
| Factory light+ heat | Factory overheads |
| Patents w/o | factory overheads |
| Dep: plant machienery | factory overheads |
| Dep factory building | factory overheads |
| Factory insurance | factory overheads |
| Supervisor/ managers salary | factory overheads |
| After end of factory overheads | + and - work in progress |
| After work in progress | - sale of scrap material |
| After sale of scrap material | +/- profit/loss on disposal of machine |
| End heading | Cost of manufactor |