Flower Ltd produces computer desks. The cost of making one desk has been calculated as follows:
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flower ltd produces computer desks the cost of making one desk has been calculated a 611282
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|
|
|
Wood |
10 |
|
Labour |
15 |
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Overheads |
5 |
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30 |
As at 31 December 2017, the business has 30 finished desks in stock, but also 20 desks which are estimated to be 75 per cent complete and 10 desks estimated to be 50 per cent complete. The cost value of these desks would be as follows:
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£ |
|
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Completed desks (30) |
900 |
|
Desks 75% complete (20) |
450 |
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Desks 50% complete (10) |
150 |
|
1,500 |
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