Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 99
Presenting total job costs
ОглавлениеTable 4-1 shows the total costs for the Johnsons’ fence job.
TABLE 4-1 Job Cost Sheet — Johnson Fence Job
| Type of Cost | Amount or Quantity | Price or Rate | Total |
|---|---|---|---|
| Direct material | 600 square feet | $5 per square foot | $3,000.00 |
| Direct labor | 40 hours | $20 per hour | $800.00 |
| Mileage | 45 miles | $.20 per mile | $9.00 |
| Indirect costs | 1 customer | $55 allocation | $55.00 |
| Total job costs | $3,864.00 |
