The overhead expenses of a company are coded using a five digit coding system, an extract from which is as follows: Cost centre Code no Types of expense Code no Machining 10 Indirect materials 410 Finishing 11 Depreciation of production machinery 420 Packing 12 Indirect wages 430 Stores 13 Maintenance materials 440 Maintenance 14 Machine hire costs 450 Depreciation of non-production equipment 460 The coding for the hire costs of a packing machine is 12450. Which is the coding for the issue of indirect materials issued from stores to the machining department?
A、10410
B、10440
C、13410
D、13440
A、10410
B、10440
C、13410
D、13440
【参考答案及解析】
For (10) machining department use of (410) indirect materials the code is 10410.Option B has an incorrect expense type. Options C and D have the incorrect cost centre code. The code indicates the cost centre incurring the cost, ie receiving the materials.
For (10) machining department use of (410) indirect materials the code is 10410.Option B has an incorrect expense type. Options C and D have the incorrect cost centre code. The code indicates the cost centre incurring the cost, ie receiving the materials.