Cost to allocate Adm.

Expenses Indirect Labour

Wages & Salaries 3000 978 450
Coal 80 - -
Power 36 - -
Commissions 154 - -
Building expense 330 - -
Office expense 198 65 30
Depreciation 730 - -
Truck expense 50 - -
Interest expense 210 - -

Total 4788 1043 480

Admin Expense 1043

Indirect labor 480

Total Assigned

Activity measures
Activity Units
Cost per activity unit(000 ffr.)
Warehouse Oven Drafting Machinery Assembly Selling
90 90 270 740 256 126
- 80 - - - -
- - - 36 - -
- - - - - 154
66 99 33 49 83 -
6 6 18 48 17 8
- 300 - 430 - -
- - - - - 50
- 72 - 129 - 9
-
162 647 321 1432 356 347

49 49 147 400 137 261

30 30 90 245 85 -

241 726 558 2077 578 608

140 140 1500 4000 1600 5472000

m3
m 3
DL hrs DL hrs DL hrs Sales in Francs
1.721428571 5.185714 0.372 0.51925 0.36125 0.0001111111