Production Costs

Production Workers Wages

• Direct Materials

• Direct Wages

• Direct Expenses

• Production Overheads

Factory Cleaners Salary

• Direct Materials

• Direct Wages

• Direct Expenses

• Production Overheads

Milk for Ice Cream

• Direct Materials

• Direct Wages

• Direct Expenses

• Production Overheads

Rental for Factory

• Direct Materials

• Direct Wages

• Direct Expenses

• Production Overheads

Plastic Cover for Ice Cream Bar

• Direct Materials

• Direct Wages

• Direct Expenses

• Production Overheads

Royalty for Hello-Kitty-shaped Ice-cream

• Direct Materials

• Direct Wages

• Direct Expenses

• Production Overheads

Sugar for Ice-cream

• Direct Materials

• Direct Wages

• Direct Expenses

• Production Overheads

Cost of Electricity for Factory

• Direct Materials

• Direct Wages

• Direct Expenses

• Production Overheads

Depreciation of Ice-Cream Making Machine

• Direct Materials

• Direct Wages

• Direct Expenses

• Production Overheads

Chocalate for making Ice-Cream

• Direct Materials

• Direct Wages

• Direct Expenses

• Production Overheads