Manufacturing expenses Cutting Stitching Inspection Packing Total Actual Available minutes 473.922 1.840.981 1.976.590 628.320 4.919.813 Direct expenses(PKR)
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Question:
Manufacturing expenses | |||||
Cutting | Stitching | Inspection | Packing | Total | |
Actual Available minutes | 473.922 | 1.840.981 | 1.976.590 | 628.320 | 4.919.813 |
Direct expenses(PKR) | 3.114.971 | 3.887.492 | 6.269.057 | 1.604.265 | 14.875.785 |
Indirect expenses (PKR) | 1.891.888 | 7.349.163,04 | 7.890.511,73 | 2.508.242,14 | 19.639.805 |
Total Manufacturing Overhead | 5.006.859 | 11.236.655 | 14.159.568,73 | 4.112.507,14 | 34.515.590 |
Cost per minute | 10.56 | 6.1 | 7.16 | 6.55 | 7.02 |
Exhibit 6: Sample customer order data of varying manufacturing complexity | |||||||
Customer name | Order | Design & Fabric | Quantity(# of pieces) | Fabric used(meters) | Sale Value (PKR) | Direct material cost (PKR) | Other direct costs (PKR) |
AS | Pillow case | Multi-colored with design | 1.512 | 544 | 469.612 | 329.295 | 6.513 |
AS | Duvet cover | Multi-colored with design | 342 | 1.614 | 877.642 | 618.783 | 79.612 |
CI | pillow case | Plain | 1.400 | 634 | 294.063 | 222.682 | 69.805 |
CD | duvet cover | Plain | 200 | 1.048 | 362.702 | 292.510 | 3.209 |
CI | flatsheet | Plain | 400 | 1.105 | 301.650 | 213.819 | 70.206 |
Question: Calculate the cost of the customer orders given in Exhibit 6 of the case using the existing costing system |
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