Costa has the following costs: LO1 Salaries of administrative employees Wages of factory supervisors Computer overhead expenses

(4 in factory, % in administration)

Interest on loans Wages: selling and distribution Salaries: marketing

(i) Depreciation on office furniture

(i) Computer running expenses for office

(k) Loan interest

(l) Auditors’ fees

(m) Depreciation on machinery

(n) Advertising costs

(0) Electricity for machines

(p) Bank charges

(iv) Administrative expenses

(v) Selling and distribution costs a

90,800 120,000 9,000 3,000 18,300 25,000