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    Minahil Shafaqat
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    The document is an itemized list of materials, their costs, quantities used, and whether the costs are direct or indirect in the production of a product. It includes the total costs of materials at $2,090 as well as labor costs totaling $53.05 and annual overhead costs of $12,842 from asset depreciation. The document provides a breakdown of expenses to calculate the full costs of production.

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    The document is an itemized list of materials, their costs, quantities used, and whether the costs are direct or indirect in the production of a product. It includes the total costs of materials at $2,090 as well as labor costs totaling $53.05 and annual overhead costs of $12,842 from asset depreciation. The document provides a breakdown of expenses to calculate the full costs of production.

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    © All Rights Reserved
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    4 views2 pages

    Cost

    Uploaded by

    Minahil Shafaqat
    The document is an itemized list of materials, their costs, quantities used, and whether the costs are direct or indirect in the production of a product. It includes the total costs of materials at $2,090 as well as labor costs totaling $53.05 and annual overhead costs of $12,842 from asset depreciation. The document provides a breakdown of expenses to calculate the full costs of production.

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    © All Rights Reserved
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    of 2

    Material Name Quantity per unit Cost per unit Total per Direct Rs. Indirect Rs.

    Direct/Indirect
    unit

    Crave 200g $2.91 $582 Direct

    Caster 340g $1.04 $353.60 Direct

    Egg 5 $0.46 $2.30 Direct

    Cocoa Powder 44.28g $0.15 $6.64 Direct

    Baking Powder 4.8g $0.01 $0.05 Direct

    Baking Soda 4.8g $0.02 $0.10 Indirect

    Coffee 1.33g $0.04 $0.05 Indirect

    Milk 123g $0.18 $22.14 Direct

    Oil 54.5g $1.37 $74.66 Direct

    Vanilla essence 2g $0.20 $0.40 Indirect

    Cream 120g $0.11 $13.20 Direct

    Butter 479g $2.16 $1,034.64 Direct

    Food colour 2g $0.34 $0.68 Indirect

    Sprinkles 2g $0.22 $0.44 Indirect

    Total $2,090

    Job Description Hours Rate Total Direct Indirect Direct/


    cost rs rs Indirect
    Chef assistant 7 $5.49 $38.42 Direct
    Dish washer 2 $0.73 $1.46 Indirect
    Cake decorator 4 $3.29 $13.17 Direct
    Total labor cost $53.05
    Asset Name Cost Rs life Annual Depr Overhead
    rs Rs

    Baking Oven $65,000 8 $8,125

    Stand mixer $19,000 5 $3,800

    Hand Beater $5,500 6 $917

    TOTAL $12842

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