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標題:
發問:
想知道以下屬於邊類（direct material, direct labour, direct expenses, production overheads) THX 1) carriage on purchases of major raw materials 2) lubricant for machine 3) wages of fork lift truck drivers who handle new materials 如果有埋解釋更佳～
最佳解答:
carriage is direct material. it is major raw materials thus the carriage should be part of the cost of the material. Carriage costs can DIRECTLY allocate into certain pile of material. Lubriant for machine It is Production overheads - it is immaterial and cannot directly allocate to each product (in reality, it is possible, but the cost of doing it is more than the benefit that you get - costs and benefit analysis). If it is material, it is different. Wages of fork Lift - direct labour - you said, he is handling raw material. Labour costs is directly link to raw material, but may not be easily allocated to each raw material item.
其他解答:
a) direct material because raw materials is bought to direct, so it is direct material. b)direct expenses because the expenses(lubricant for machine) is direct expenses c)direct labour because the wages is give to drivers who handle new materials.
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會計一問(DM,DL,DE&PO)發問:
想知道以下屬於邊類（direct material, direct labour, direct expenses, production overheads) THX 1) carriage on purchases of major raw materials 2) lubricant for machine 3) wages of fork lift truck drivers who handle new materials 如果有埋解釋更佳～
最佳解答:
carriage is direct material. it is major raw materials thus the carriage should be part of the cost of the material. Carriage costs can DIRECTLY allocate into certain pile of material. Lubriant for machine It is Production overheads - it is immaterial and cannot directly allocate to each product (in reality, it is possible, but the cost of doing it is more than the benefit that you get - costs and benefit analysis). If it is material, it is different. Wages of fork Lift - direct labour - you said, he is handling raw material. Labour costs is directly link to raw material, but may not be easily allocated to each raw material item.
其他解答:
a) direct material because raw materials is bought to direct, so it is direct material. b)direct expenses because the expenses(lubricant for machine) is direct expenses c)direct labour because the wages is give to drivers who handle new materials.
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