B D E F G H K 2) 3) ) S) 6) 7 8) 79) 2 4 computer factory Computer parts cost to make each computer is $200 The computers are made by assembly worker who get paid $25 for each computer Utility cost for making each computer is $5 per machine hour, 2 machine hour per computer If the business have had rented out the current factory workshop, the annual rental income should have been $150,000 more Factory supervisor's monthly salary S4,500. Machine equipment depreciation for computer factory Sales manager's monthly salary $3500 Sales department copier machine depreciation $2,000 per year Sale person get paid $100 based on the number of computer sold 3 office building Period COSE factory building Direct Labour Manufacturing Overhead Variable cost Fixed Cost Direct cost Indirect cost Direct Materials Sunk eost Opportunity cost 4 5 6 17 1 2. 18 3 4 20 21 5 6 7 8 9 23 24 25 33 BA Computer parts cost to make each computer is $200 The computers are made by assembly worker who get paid $25 for each computer Utility cost for making each computer is $5 per machine hour, 2 machine hour per computer If the business have had purchased a new machine, the benefit should have been $15,000 more than current one Rent expenses of the computer factory Machine equipment depreciation for computer factory Sales manager's monthly salary $3500 Sales department copler machine depreciation $2,000 per year Sale person get paid based on the number of computer sold Variable cost Period Fixed cost cost Direct cost Indirect cost Direct Direct Materials Labour Manufacturing Sunk overhead Opportunity cost cost