Indirect wages supervision

1. Machine centers x 1,000,000

2. Machine centers y 1,000,000
3. Assembly 1,500,000
4. Materials procurement 1,100,000
5. General factory support 1,480,000
Total = 6,080,000
Indirect materials
1. Machine centers x 500,000
2. Machine centers y 805,000
3. Assembly 105,000
4. Materials procurement 0
5. General factory support 10,000
Total = 1,420,000
overhead
1. Lighting and heating 500,000
2. Property taxes 1,000,000
3. Insurance of machinery 150,000
4. Depreciation machinery 1,500,000
5. Insurance of building 250,000
6. Salaries of works management 800,000
Total = 4,200,000
= 11,700,000
Information is Book Area Numbers Direct Machine
also available value of occupied of labour hours
machinery employees hours
Machine shop x 8,000,000 10,000 300 1,000,000 2,000,000
Machine shop y 5,000,000 5,000 200 1,000,000 1,000,000
Assembly 1,000,000 15,000 300 2,000,000
Stores 500,000 15,000 100
Maintenance 500,000 5,000 100
Total = 15 M 50,000 1,000
property taxes ,Lighting and Area
heating
Employee related expenditure: Number of Basis of allocation
Works management , works employees
canteen, payroll office .
Depreciation and insurance of Value of
plant and machinery items

Machine shop x 4,000,000

Details of total materials to the production Machine shop y 3,000,000
Assembly 1,000,000
Total = 8,000,000