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
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Materials Used on Jobs
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120,540
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Add: Wages Traceable to jobs
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86650
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Wages paid to personnel for maintance work
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12600
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Works Salaries
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20400
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Salaries of sales personnel
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15100
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Hire of crane jobs no 132
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1300
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Consumable store
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380
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Carriage Outwards
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2800
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Carriage Inwards on raw materials
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860
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Directors Fees
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10000
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Factory rent and rates
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8300
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Depreciation of plant
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3800
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Depreciation of delivery van
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1600
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Insurance on finished goods
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2500
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Lubrication Oils
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250
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Bad Debts
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300
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Commision to sales personnel
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2850
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Cost of Idle time in factory
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510
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Auditors Fees
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3800
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Dividends Paid
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6800
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Lighting of show room
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1500
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Office Salaries and Expenses
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7000
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