COM-FIT GAMING CHAIR

PRODUCT COSTING FOR 1 MONTH
PRODUCTION 200 UNITS

RAW MATERIAL (Material cost) : - RM26,000 /200 units
Fabric PVC - RM16,000/200 units
Polyester (Seat) - RM30,000 /200 units
Armrest - RM11,000 /200 units
Butterfly Mechanism - RM3,000 /200 units
Gaslift - RM2,000 /200 units
PU Castor - RM8,000 /200 units
Metal Base Chair - RM1,000 /200 units
Neck Pillow - RM3,000 /200 units
Waist Pillow

DIRECT LABOUR (Labour Cost) : - RM3,000/ month
Production
Assembly ( 2 workers)

MANUFACTURING OVERHEAD (Overhead Cost) :

Indirect Material

Hardware parts (screw) - RM1,500

Indirect Labour

Supervisor - RM500

QC Analysis - RM400

IND - RM400

Others

Factory Utility - RM2,000

Rental - RM3,000

Transportation - RM4,000

PERIOD COST (Period Cost) : - RM2,000
Delivery - RM2,500
Marketing - RM1,500
Advertising

Product cost = Raw Material + Direct Labour + Manufacturing Overhead
RM112,800/ 200 Units = RM564