Page 91 - F2 - MA Integrated Workbook STUDENT 2018-19
P. 91

Cost classification








                   Test your understanding 5




                                 Direct cost                              Indirect cost


                      The salary of the quality control         The rent of the factory
                      supervisor
                                                                The insurance of the factory
                      The depreciation of the quality
                      testing machine


                      The cost of the samples
                      destroyed during testing













                   Test your understanding 6






                                                                                   Classification

                   Cost of advertising the car on television                              5


                   Wages of the workers moving raw materials from stores                  3

                   Cost of metal used for the bodywork of the car                         1

                   Cost of materials used to clean production equipment                   3

                   Assembly worker’s wages                                                2


                   Wages of office workers                                                4

                   Wages of storekeepers in material store                                3






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