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Direct costs consist of direct materials & direct manufacturing labour. Indirect costs consist of
costs accumulated by three activity areas at the plant.
Allocation Rate
Activity Allocation Base (Rs.)
Material Handling Parts 0.25
Cutting Parts 2.50
Assembly Manf. Labor Hours 25.00
The direct manufacturing labour rate is Rs 20/hour. There is no opening or closing inventory of
chairs. Calculate total manufacturing costs & unit cost for each type of chair.
2. Family Stores wants information about profitability of individual product lines soft drinks, fresh
produce & packaged food. Details for current year are as follows:
4. Montex Pen manufactures different types of types Blue, Black, Red and Purple. Details for the
current year are as follows.