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Given: Direct labour 50,000 Indirect factory labour 5,000 Factory rent 32,000 Utilities ( 80% factory related) 20,000 Depreciation ( 100% factory related) 52,000 Management salaries

Given: Direct labour 50,000 Indirect factory labour 5,000 Factory rent 32,000 Utilities ( 80% factory related) 20,000 Depreciation ( 100% factory related) 52,000 Management salaries ( 10% factory 150,000 related) Selling and administrative 80,000 What is the manufacturing overhead

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