A small company manufacturing garden furniture has drawn up a list of the costs it has incurred over the last 6 months. They are as follows:
£
Wages 25.000
Electricity 1.200
Rent 2.000
Foreman's salary 6.250
Telephone 1.100
Timber 9,000
Insurance 500
Office salaries 5,000
Screws. bolts. glue 125
Rates 750
Oils and lubricants 175
Salesman's salary 4.200
Rearrange this list to show:
(a) The total cost for materials. labour and other costs.
(b) The totals of direct and indirect costs.