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Material Cost: $33,000 (20% is indirect) Labour Cost: $11,000 (20% is direct) Research and development cost: $20,000 Advertising cost: $4,000 Insurance cost of management office:$6,000

Material Cost: $33,000 (20% is indirect) Labour Cost: $11,000 (20% is direct) Research and development cost: $20,000 Advertising cost: $4,000 Insurance cost of management office:$6,000 Electricity cost: $3,000 Repairing cost of forklifts: $5,000 Cost of production isimage text in transcribed

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