FACTOR

AFFECTING COM
1. DIRECT MANUFACTURING COSTS
2. FIXED MANUFACTURING COSTS
3. GENERAL EXPENSES
1. DIRECT MANUFACTURING COSTS
● FACTOR THAT VARY WITH THE RATE OF PRODUCTION
a) RAW MATERIAL
b) WASTE TREATMENT
c) UTILITIES
d) OPERATING LABOR
e) DIRECT SUPERVISORY AND CLERICAL LABOR
f) MAINTENANCE AND REPAIR
g) OPERATING SUPPLIES
1. RAW MATERIAL Cost of chemical feedstocks required by the
process.
2. WASTE TREATMENT Cost of waste treatment to protect environment

3. UTILITY Cost of utility streams required by the process.

Include but not limited to
- Fuel gas, oil , coal
- Electric power
- Steam (all pressure)
- Cooling water
- Process water
- Refrigerant
- Boiler feed water

4. OPERATING LABOR Cost of personnel required for plant utilities