Page 177 - Module DMV20173
P. 177
c) Overhead cost = Water bill + Telephone
= RM1000 + RM 1000
= RM 2000
d) Manufacturing cost = Materials cost + Labour cost
= RM 35,000 + RM 20,000
= RM 55,000
e) Overall cost = Labour cost + Materials cost + Overhead cost
= RM 35,000 + RM 20,000 + RM 2000
= RM 57,000
