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A manufacturer absorbs production overheads into the cost of jobs as a percentage of actual direct labour cost. Two jobs were worked on during a period:

Job 1 ($)
Job 2 ($)
Opening work-in-progress
5,269
–
Direct materials in the period
10,726
4,652
Direct labour in the period
4,360
2,940

Production overheads of $9,855 were incurred in the period. Job 2 was completed in the period.
What is the value of work-in-progress at the end of the period?
___________________________________________________________________________________________

The following indirect costs were incurred in a factory in a period:

Rental of premises
$80,000
Utilities
$25,000

There are two cost centres, A and B, in the factory which between them occupy the 20,000 square metres (sq m) of floor space (cost centre A, 8,000 sq m; cost centre B, 12,000 sq m).
What is the total indirect cost apportioned to cost centre B in the period if floor space is used as the basis of apportionment?
____________________________________________________________________________________________Production labour costs incurred during a period included the following items:

$
Salary of factory manager
2,400
Training of direct workers
1,660
Normal idle time
840
Overtime premiums of direct workers
2,760
Overtime hours of direct workers at basic rate
9,200
What total amount would usually be charged to production overhead for the above items?___________________________________________________________________________________________

25,000 units of a company’s single product are produced in a period during which 28,000 units are sold. Opening inventory was 7,000 units. Unit costs of the product are:

$ per unit
Direct costs
16.20
Fixed production overhead
7.60
Fixed non-production overhead
2.90

If any one helped their help will be appreciated