15 000 12 000 5000 1 500 700 2000 Timber Screws Steel Tubing Depreciation of vehicle Varnish Grease Office rent Cleaning oil Factory cleaner wages Machine operator * Factory security guard Carpenters Factory rent Factory supervisor Administrative expenses Assembly-line worker 500 4000 12 400 2 000 10 250 5 000 20 000 15 000 8 600 Unit 1 - Review Questions REQUIRED; calculate the following: 1. Direct material cost 2. Indirect material cost 3. Direct labour cost 4. Indirect labour cost Manufacturing overheads cost 6. Prime cost 7. Conversion cost 8. Total manufacturing costs 9. Period cost