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Material Cost: $30,000 (20% is direct) Labour Cost: $10,000 (20% is indirect) Supervisor Salary: $2,000 Conversion cost= $45,000 Prime cost= $14,000 Advertising cost: $4,000 Electricity

Material Cost: $30,000 (20% is direct)

Labour Cost: $10,000 (20% is indirect)

Supervisor Salary: $2,000

Conversion cost= $45,000

Prime cost= $14,000

Advertising cost: $4,000

Electricity cost: X

Repairing cost of cars used in marketing: $5,000

Depreciation cost of machineries: $1,000

Electricity cost is.

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