ch10 ob, batch and service costing.pptVIP

Ch10 Job, batch and service costing Topic list ? Job costing ? Batch costing ? Service costing Topic1 Job costing 订单成本法 1.1 Job cost information (1)Direct material cost (2)Direct labour cost (3)Direct expense (4)Absorbed production overheads (5)Absorbed administration, selling and distribution overheads Example: A company operates a job costing system. Job 812 requires ￡60 of direct materials, ￡40 of direct labour and ￡20 of direct expenses. Direct labour is paid ￡8 per hour. Production overheads are absorbed at a rate of ￡16 per direct labour hour and non-production ove