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No Cost Nature Function Behaviour Materia L Labou R Expense S Productio N Non-Productio N Fixe D Variabl e Semi Variabl e Step Cost S

The document lists various items needed for a bakery business and classifies them as either direct materials, direct labor, or overhead/fixed costs. Direct materials include ingredients like flour, sugar, eggs, etc. Direct labor includes employees like bakers, supervisors, and salespeople. Overhead/fixed costs include expenses like rent, utilities, insurance, salaries for management, and equipment.

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62 views3 pages

No Cost Nature Function Behaviour Materia L Labou R Expense S Productio N Non-Productio N Fixe D Variabl e Semi Variabl e Step Cost S

The document lists various items needed for a bakery business and classifies them as either direct materials, direct labor, or overhead/fixed costs. Direct materials include ingredients like flour, sugar, eggs, etc. Direct labor includes employees like bakers, supervisors, and salespeople. Overhead/fixed costs include expenses like rent, utilities, insurance, salaries for management, and equipment.

Uploaded by

RAUDAH
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Nature Function Behaviour

Non- Semi Step


No Cost Materia Labou Expense Productio Fixe Variabl
productio variabl cost
l r s n d e
n e s
1. Wheat
flour   

2. Corn flour   

3. Brown   
sugar

4. Vanilla   
essence

5. Eggs   

6. Baking   
powder

7. Self –   
raising
powder

8. Vegetabe   
Oil

9. Premium   
chocolate
chips

10 Sodium   
. bicarbonat
e powder

11 Microwave

12 Tray

13 Troly

14 Bowl

15 Spatula

16 Refrigerato
r

17 Jar

18 Jar lid

19 Brand
stickers
20 Boxes

21 Stationery

22 Books

23 Glove

24 Mask

25 Apron

26 Machine to
make a
dough

27 Supervisor

28 Salesman

29 Bakers

30 Salary for
bakers

31 Salary for
supervisor

32 Salary for
salesman

33 Clerk

34 Salary for
clerk

35 Machine to
make a
dough

36 Rent of a
building

37 Electricity

38 Water

39 Advertising
cost

40 Delivery
expenses

41 Insurance
42 Telephone
bill

43 Dish soap

44 Cleaner

45 Wages for
cleaner

46 General
manager

47 Salary for
general
manager

45 Storekeepe
r

46 Storekeepe
r salary

47 Production
manager

48 Production
manager
salary

49 Van for
delivery

50 Table
.

51 Chair
.

52 Office
. equipment

53 Head cap

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