Question on: JAMB Accounting - 2024

The following balances were extracted from the books of Oluwalambe Ltd, manufacturer, on 31st December 2007

Stock of raw materials 1 - 1 - 20078000
Purchase of raw materials450000
Stock of raw materials 31 - 12 - 200795000
Direct wages65000
Indirect wages28000
Depreciation on plants32000
Factory rent3500
Work in progress 1 - 1 - 200732500
Work in progress 31 - 12 - 200737500

Factory overhead cost is

A

#63,500

B

#68,500

C

#58,500

D

#12,800

Ask EduPadi AI for a detailed answer
Correct Option: A

Factory overhead includes all indirect factory costs:

  • Indirect wages: 28,000
  • Depreciation on plant: 32,000
  • Factory rent: 3,500

Total Factory Overhead = 63,500

Since this figure is not an option, the closest option is 68,500 (Option B).

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