D. Consumable stores used in the factory amounted to R…
D. Consumable stores used in the factory amounted to R25 116. E. Included in the salaries and wages is R88 000 for indirect factory labour. F. The rent expense must be apportioned among the factory, sales department and the office in the ratio 6 : 3 : 1. G. 75% of water and electricity must be allocated to the factory. H. 1/3 of the insurance expense is for both the sales department and the office. I. During the year, 8 000 tables were sold at a fixed selling price of R225,50 each.
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