Comments

      • Profile photo of John Moffat says

        I assume you mean the cost of a desk in example 3 ?!!!

        Materials are $12 per unit. Labour is 4 hours x $2 = $8 per unit.
        Assembly overheads are 3 hours x $3 = $9 per unit.
        Finishing overheads are 1 hour x £10 = $10 per unit.

        Total = 12 + 8 + 9 + 10 = $39

        (You can see answers to all of the examples at the end of the Lecture Notes)

Leave a Reply