A small company manufacturing garden furniture has drawn up a list of the costs it has incurred over the last 6 months. They are as follows

Rearrange this list to show :

(a) The total cost for materials. labour and other costs .

(b) The totals of direct and indirect costs.

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Wages 25,000 Electricity 1,200 Rent 2,000 Foreman's salary 6,250 Telephone 1,100 Timber 9,000 Insurance 500 Office salaries 5,000 Screws, bolts, glue Rates Oils and lubricants 125 750 175 Salesman's salary 4,200