Accounting 0452 · IGCSE · Manufacturing accounts

Manufacturing accounts — practice question

A manufacturing business gave the information below for the year ending 30 November 2019. - Factory supervisor’s salary: $\$25\,000$ - Factory power: $\$5\,000$ - Machinery depreciation: $\$11\,000$ - Machinery operators’ wages: $\$29\,000$ - Raw materials consumed: $\$82\,000$ What is the total of the direct costs?

  • A$\$111\,000$
  • B$\$116\,000$
  • C$\$127\,000$
  • D$\$152\,000$

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