Task:
OJSC "Slast" is engaged in the production of confectionery products (cakes and pastries). Production is not automated. The organization has 30 main workers, 2 auxiliary workers. Administration employees: manager, 2 accounting employees, 2 managers.
Using the data on the costs of this enterprise, distribute them into fixed and overhead.
1. Depreciation of fixed assets 75,832 rubles, including office fixed assets - 1,800 rubles.
2. Raw materials and materials written off in production for the month - 1,784,960 rubles, including semi-finished products of own production - 585,670 rubles.
At the end of the month, according to the "Calculation", returnable waste in the amount of 1,700 rubles remained in production. Losses from marriage amounted to 7,580 rubles.
3. Wages.
Main production employees 600,000 rubles, insurance premium amount - 180,000 rubles.
Auxiliary production employees - 48,000 rubles, insurance premium amount - 14,400 rubles.
Administration salaries 150,000 rubles, insurance premium amount -
45,000 rubles..
4. Electricity and water supply, according to the invoices received by the organization, were spent in the amount of 142,000 rubles.
5. Other expenses
• 10,500 rubles for advertising products;
• 18,000 rubles for office rent for the administration;
• 37,000 rubles for repairs of production fixed assets;
• 18,000 rubles for cleaning workshops;
• 36,850 rubles for audit and consulting services.