Question 6 (This question has 7 items, (a), (b), (c), (d), (e), (f) and (g)) (2 + 2 + 2 + 2+2+2 + 4 = 16 marks) The table below has the costs for a specific period: Cost Item Amount Direct labour $90,000 Direct material $80,000 Advertising $40,000 Factory supervision $50,000 Sales commissions $60,000 Depreciation, administrative office equipment $5,000 Indirect materials, factory $7,000 Depreciation, factory building $10,000 Administrative office supplies $3,000 Page 12 of 16 BUAC05933 Cost and Management Accounting Semester 1 2020 Required: (a) What is the total period cost? (2 marks) Total period cost= Sales commission+Administrative office supplies+Depreciation Administrative office equipment+Advertisem =$ 60000-$3000+55000+$40000 = $108000 (b) What is the total direct product cost? (2 marks) Total direct product cost= Direct Material-Direct Labour+Manufacturing overhead including indirect material and indirect Labour-Factory supervision =$80000-990000+S7000+$10000-$50000 =1