From the following information, calculate: (a) Prime cost (b) Production cost (c) Total cost. Wages and salaries

From the following information, calculate:

(a) Prime cost

(b) Production cost

(c) Total cost.

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Wages and salaries of employees: In factory (70 per cent is directly concerned with units being manufactured) Salaries: Sales staff Commission on sales paid to sales staff Salaries of administrative staff Travelling expenses: Sales staff Factory workers not directly concerned with production Administrative staff Haulage costs on raw material bought Carriage costs on goods sold Depreciation: Factory machinery Accounting and office machinery Motor vehicles: Sales staff cars Administrative staff Sales display equipment Royalties payable per unit of production Canteen costs used by all the workers, 2/3 work in the factory, 1/3 in other parts of the firm 4 2,900 100 200 38,000 2,000 3,800 1,600 300 4 220,000 8,000 1,400 72,000 3,200 4,000 7,800 45,700 1,600 6,000