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S.N0.
Statement Type of Cost Reason Explanation
1 Earning of Piece-rare workers ( approx. $25000) DC DL 2 Earning of day-rate workers who worked on productive work( approx. $3000) DC DL 3 Overtime payments (imposible to estimate; depends on delivery requirement of Mayer Company) DC DL If on the request of Mayer Company 4 Payments to workers who for some reasons or other were idle(approx $1250) Overhead Not Specific hence spread over 5 Payments for the time spent setting up the machines ( very roughly $2000) DC Set-up Set up cost for Mayer company requirements 6 Payments to the workers for regular work time used in attending union meeting (approx $200) IC Indirect 7 Payments to foreman & assistatant (approx $1800) IC Indirect 8 Payments to inspector (approx $600) IC Indirect 9 Payments to office workersinspector (approx $2600) IC Indirect 10 Payments to sweeper (approx $450) IC Indirect 11 Payments to maintenance men (approx $600) IC Indirect 12 Payments to man empolyed in the raw material maintenstock room (approx $275) DC DL Specifically appointed for Mayer Company's work 13 Allowance for the vocation pay ( all abve Emplyee had one week vacation with pay each year) Overhead 14 The company contribution to old age benefit taxes approx 3% of all wages paid) Overhead Employee benefit-as overhead 15 The company's unemployment insurance tax ( approx 2% of all wages paid) Overhead