JAMB - Accounts Principles Of Accounts (2012 - No. 23)

Total production cost- #360,000
Factory overhead cost- #56,000
Selling price per unit- # 120
Production volume 4000 units

Determine the value of prime cost
#416,000
#304,000
#240,000
#184,000

Explanation

Prime cost is the direct cost of a commodity in terms of the materials and labour involved in its production, excluding fixed costs and overheads.

360,000 - 56,000 = 304,000

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