Dixon - Company Case Solved

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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

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