Question 3 The following cost data for the current year relate to Wonder Manufacturing Ltd. $ Administrative costs 112,500

Advertising expense 74,250

Cost of idle time: production employees 30,000

Depreciation on factory building 86,250

Direct labour wages 435,000

Direct material purchased 1,575,000

Indirect labour wages 105,000

Indirect labour: CPF & other benefits 22,500

Direct Labour: CPF & other benefits 71,250

CPF & other benefits for production supervisor 6,750

Product promotion costs 7,500

Production supervisors salary 33,750

Rental of office space for sales personnel 11,250

Sales commissions 3,750

Manufacturing support service department costs 75,000

Total overtime premiums paid 41,250

Raw materials inventory, 30 June 2018 101,700

Raw materials inventory, 1 July 2017 142,800

Work in process, 30 June 2018 181,950

Work in process, 1 July 2017 164,100

Finished goods, 30 June 2018 79,350

Finished goods, 1 July 2017 55,170 Required: (a) Categorise the above and calculate each of the following costs for the year: (i) Direct material used. (ii) Total prime costs. (iii) Total manufacturing overhead costs. (iv) Total conversion costs. (v) Cost of goods manufactured. (vi) Total period costs. (vii) Cost of goods sold. (b) (i) Define controllable costs. (ii) If the Sales Manager of Wonder Manufacturing Ltd has the authority to control all costs related to the sales and marketing function, compute his controllable costs