In: Accounting
Direct Labour Cost |
$ 456,125 |
Direct Labour Hours |
10,250 |
Property Taxes on Plant |
$ 125,000.00 |
Sales Salaries |
$ 12,000.00 |
Depreciation on plant & Equipment |
$ 450,000.00 |
Plant Janitor's wages |
$ 25,000.00 |
Delivery Drivers wages |
$ 12,000.00 |
Indirect Materials |
$ 194,000.00 |
Machine Hours |
19,250 |
The amount of manufacturig overhead incurred =
1.Property taxes on plant =125,000 $
2.Depreciation on plant and equipment = 450,000 $
3.Plant Janitor's wages = 25,000 $
4.Indirect materials = 194,000 $
Total manufacturing overhead = 794,000 $
The sales salaries and delivery driver wages are not manufacturing overhead.