A small company manufacturing garden furniture has drawn up a list of the costs it has incurred…

A small company manufacturing garden furniture has drawn up a list of the costs it has incurred over the last 6 months. They are as follows:

£

Wages                                                  25.000

Electricity                                            1.200

Rent                                                       2.000

Foreman's salary                              6.250

Telephone                                          1.100

Timber                                                  9,000

Insurance                                            500

Office salaries                                    5,000

Screws. bolts. glue                           125

Rates                                                     750

Oils and lubricants                           175

Salesman's salary                             4.200

Rearrange this list to show:

(a) The total cost for materials. labour and other costs.

(b) The totals of direct and indirect costs.