3
Material- handling costs 157.5
Lubricants and Coolants 11.55
Miscellaneous indirect manufacturing labor 94.5
direct manufacturing labor 73.5
Direct material inventory jan. 1, 2018 94.5
Direct material inventor des. 31,2018 115.5
finished goods inventory Jan. 1, 2018 315
finished goods inventory Dec. 31, 2018 325.5
Work -in- proses Invetory jan. 1 2018 31.5
Work -in- proses Invetory Dec. 31 2018 39.9
Plant-leasing cost 123.9
Depreciation - Plant Equiptment 76.65
Property taxes on plant equipment 9.45
fire insurance on plant equipment 7.35
Direct material purchased 976.5
Revenues 2.866.500
Marketing promotions 136.5
Marketing salaries 315
Distribution Cost 157.5
Customer-service cost 315
Pertanyaan :
berubah. namun, dari biaya sewa pabrik per unit akan berkurang dari 0,07