P1 P2 P3 S1 S2 Total

Direct Wages 3000 2000 3000 1500 195 9695

Working Hours 3070 4475 2419 2 0 9966
Value of machine 60000 80000 100000 5000 5000 250000
HP of machine 60 30 50 10 0 150
Light points 10 15 20 10 5 60
Floor space (sq ft) 2000 2500 3000 2000 500 10000

Rent 1547.189272821 1031.459515214 1547.189272821 773.5946364105 100.5673027334 5000

General 100 150 200 100 50 600
Indirect wages 600 400 600 300 39 1939
power 600 300 500 100 0 1500
depreciation 2400 3200 4000 200 200 10000
sundries 2986.519165162 4353.313766807 2353.22145294 1.9456150913 0 9695
8233.708437983 9434.773282021 9200.410725761 1475.540251502 389.5673027334

Assuming the indirect expenses are for 1000 hours

Overhead cost / hour 8.233708438 9.434773282 9.2004107258 1.4755402515 0.3895673027

Direct Cost 50 50 50
No/Hours 4 5 3
Overhead costs 32.9348337519 47.1738664101 27.6012321773
Labour cost / hour 30 30 30
Total Labour cost 120 150 90
Total Product Cost 202.9348337519 247.1738664101 167.6012321773
Rent & Rates 5000
General Lighting 600
Indirect wages 1939
Power 1500
Depreciation of machines 10000
Sundries 9695