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salary for factory supervisor
POH
pokka cans
direct material
insurance for purchase of raw materal
direct materal
primary packing materials
direct materals
secondary packing materials
MOH
Tapes and papers used to keep records in factory
POH
salary for factory supervisor
POH
wages paid to production workers
dw
accoutant wages
AOH
timekeepers’s wages
POH
Logo on product
de
royalites
de
hiring of special equipment
DE
brand name
DE
moulds
POH
Factory lighting and heating
POH
factory tools
POH
Theft
AOH
Overtime premium paid at customer request
DW
Overtime premium not paid at customer request
POH
Depreciation on buildings
POH
WATER and electricity
POH
Office salaries
AOH
Legal fees to obtain bank loan
FOH
Bank fees
AOH
Legal fees
AOH
Office cleaner
AOH
Carriage outwards
MOH
Depreciation on MV
MOH
Promotion cost
MOH
rental of showroom
MOH
secondary packing materials
MOH
Legal fees to obtain bank loan
FOH
Rental of showroom
MOH
Legal fees to fight court case
AOH
basic wages formula
clocked hours work x wages rate per hour
overtime wages
overtime hours x wages rate per hour
overtime premium
overtime hours x wages rate per hour x 1.5
gross wages
normal wages + overtime wages
basic wages + overtime premium
what are 3 expenses in prime cost
direct expense, direct wages, direct materials
