Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 85

Your Thunder Proof jacket is designed with multi-layered, lightweight material. The zippers are high quality, and the zipper pockets are reinforced to hold up during frequent use.

Fortunately, you have reliable suppliers, and you determine that the total material cost is $65 per jacket. The machinery you use for other products can be configured to produce jackets, and labor costs add up to $30 per jacket.

Now, that’s not all. You also allocate indirect (overhead) costs to the jackets for the factory lease, utilities, and for office costs. Time to get out the calculator: Overhead costs total $12, for a total product cost of $107.