$\backslash$table$[[$Costslexpenses$,,\backslash$table$[[$Annual$],[$amount $($R$)],[$appointment$],[$where$],[$allocation not$],[$given$]],],[\backslash$table$[[$Repairs and$],[$maintenance$]],100,000,\backslash$table$[[$Technical$],[$assessment:$]],],[,,\backslash$table$[[$Department P$],[60,000,],[$Department Q$],[40,000$ and$],[$Department R$],[20,000]],],[$Depreciation$,80,000,\backslash$table$[[$Cost of plant$],[$and Equipment$]],],[$Consumable supplies,$10000,\backslash$table$[[$Direct labour$],[$hours$]],],[$Wage$-$related costs,$100,000,\backslash$table$[[12\%$ of direct$],[$wage costs$]],],[$Indirect labour,$100,000,\backslash$table$[[$Direct labour$],[$hours$]],],[\backslash$table$[[$Canteen$/$rest$/$smoke$],[$room$]],40,000,\backslash$table$[[$Number of direct$],[$workers$]],],[\backslash$table$[[$Business rates and$],[$insurance$]],80,000,$floor area,$]]$

$\backslash$table$[[,$Department P$,$Department Q$,$Department R$],[\backslash$table$[[$Estimated direct$],[$labour hours$]],50,000,30,000,20,000],[$Direct wage costs,$R350,000,R210,000,R100,000$