Gross Wages

S.S.Premium (-)
Unemp. Ins. (-)
Tax (-)
Net Wages
 25,000 Empl. SSP 5,000 30,000
-3000
-5,500

16,500

Direct Labor 25,000

Fac. Overh. 5,000
Tax Payables 5,500
Sos. Sec. Pay. 8,000
Pay. To Personl 16,500
4,250
 Costs/Cost Centers Production Cost Center Service Cost Center Total Cost

Molding Heating Cafeteria

Direct Material 45,000 - - 45,000
Direct Labor 55,000 - 55,000
Factory Overhead 50,000 20,000 10,000 80,000
Heating Costs Apportionment 18,000 -20,000 2,000
Cafeteria Apportionment 12,000 - -12,000
Total Cost 180,000 - - 180,000

Cap. Usage Rate 0.6

Normal Cap. 5,000
Produced in December 3,000

Total Overheads 80,000

Variable Overheads 60% 48,000
Fixed Overheads. 40% 32000

Unit Selling Price 90

Units Sold 2,000
 Full Costing Variable Costing Normal Costing
Direct Material 45,000 45,000 45,000
Direct Labor 55,000 55,000 55,000
Factory Overhead 80,000 48,000 67,200
Variable Overheads 60% 48,000 48,000
Fixed Overheads. 40% 32000 19,200
Total Cost (TL) 180,000 148,000 167,200
Unit Cost (TL) 60 49.33 55.73

Full Costing Variable Costing Normal Costing

Sales 180,000 180,000 180,000
Cost of goods sold 120,000 98,666.67 111,466.67
Fixed Pro. Cost 32,000 12,800
Gross Sales Profit 60,000 49,333.33 55,733.33