You are required to prepare a cost statement showing the subdivision of total cost.

ABC Ltd., a manufacturing company, incurred the following expenses during a certain

period. You are required to prepare a cost statement showing the subdivision of total

cost.

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Ksh

Materials Used on Jobs

120,540

Add: Wages Traceable to jobs

86650

Wages paid to personnel for maintance work

12600

Works Salaries

20400

Salaries of sales personnel

15100

Hire of crane jobs no 132

1300

Consumable store

380

Carriage Outwards

2800

Carriage Inwards on raw materials

860

Directors Fees

10000

Factory rent and rates

8300

Depreciation of plant

3800

Depreciation of delivery van

1600

Insurance on finished goods

2500

Lubrication Oils

250

Bad Debts

300

Commision to sales personnel

2850

Cost of Idle time in factory

510

Auditors Fees

3800

Dividends Paid

6800

Lighting of show room

1500

Office Salaries and Expenses

7000

 

 

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