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Objective Assessment on Manufacturing Accounts
Cost information for questions 6-9
Use this data to help you answer questions 6-9. You may like to keep this information open in a separate window to help you. You can always switch between windows by using the ALT and TAB keys.
| ZTR Ltd. |
| Cost data for September (£) |
| Wages paid |
| Production machine operators |
23,400 |
| Cleaners - factory |
3,500 |
| Supervisors wages - factory |
6,200 |
| Canteen workers |
4,100 |
| Office staff |
8,300 |
| Goods bought-in |
| Raw materials |
12,600 |
| Components |
7,900 |
| Cleaning materials (factory) |
300 |
| Canteen supplies |
2,100 |
| Other |
| Royalties to designer |
3,100 |
| Rent and rates: factory |
1,100 |
| Rent and rates: office |
900 |
| Heat and light: factory |
2,500 |
| Heat and light: office |
1,800 |
| Bank interest |
1,500 |
| Selling and distribution expenses |
4,500 |
| Stocks: |
Opening |
Closing |
| Raw materials |
400 |
600 |
| Work-in-progress |
800 |
500 |
| Finished goods |
1,200 |
900 |
Notes:
- Components are delivered on a 'just-in-time' basis and therefore no stocks are held.
- The canteen is only used by the factory staff.
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