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DirectlaborcostDirectmaterialcostMOHallocatedbasedondirectlaborcostas110%ExpendituresduringperiodPlantjanitorswagesDepreciationondeliveryvehiclesSalessalariesPlantpropertytaxesPlantutilitiesindirectlaborindirectmaterialCompletedproductionSoldinventoryonaccount40000,COGS20000120001500050001000150012001100350030030200

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DirectlaborcostDirectmaterialcostMOHallocatedbasedondirectlaborcostas110%ExpendituresduringperiodPlantjanitorswagesDepreciationondeliveryvehiclesSalessalariesPlantpropertytaxesPlantutilitiesindirectlaborindirectmaterialCompletedproductionSoldinventoryonaccount40000,COGS20000120001500050001000150012001100350030030200

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