Accounting 0452 · IGCSE · Manufacturing accounts

Manufacturing accounts — practice question

A manufacturing business gave the following details for the year ending 30 November 2022. salary of the factory supervisor $25\,000$ factory heat and light $5000$ machinery depreciation $11\,000$ wages of machinery operators $29\,000$ raw materials used up $82\,000$ What was the total amount of the direct costs?

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

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