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FM Delivery Service reports the following costs and expenses in June 2022Indirect materials: $8400Depreciation on delivery equipment: $11200Dispatcher's salary: $5000Property taxes on office building: $870CEO's salary: $12000Gas and oil for delivery trucks: $3200Driver's salaries: $17000Advertising: $5100Delivery equipment repairs: $300Office supplies: $650Office utilities: $2490Repairs on office equipment: $180Determine the total amount of delivery service(product) costs.Determine the total amount of period costs.

Question

FM Delivery Service reports the following costs and expenses in June 2022Indirect materials: 8400Depreciationondeliveryequipment:8400Depreciation on delivery equipment: 11200Dispatcher's salary: 5000Propertytaxesonofficebuilding:5000Property taxes on office building: 870CEO's salary: 12000Gasandoilfordeliverytrucks:12000Gas and oil for delivery trucks: 3200Driver's salaries: 17000Advertising:17000Advertising: 5100Delivery equipment repairs: 300Officesupplies:300Office supplies: 650Office utilities: 2490Repairsonofficeequipment:2490Repairs on office equipment: 180Determine the total amount of delivery service(product) costs.Determine the total amount of period costs.

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Solution 1

To determine the total amount of delivery service (product) costs and period costs, we first need to understand what each term means.

Product costs are all the direct costs associated with producing a product or delivering a service. In the case of FM Delivery Service, these would include:

  • Indirect materials: $8400
  • Depreciation on delivery equipment: $11200
  • Gas and oil for delivery trucks: $3200
  • Driver's salaries: $17000
  • Delivery equipment repairs: $300

Adding these together, the total product costs amount to $42,100.

Period costs, on the other hand, are all the costs that are not tied directly to production or service delivery. These are often administrative or operational expenses. For FM Delivery Service, these would include:

  • Dispatcher's salary: $5000
  • Property taxes on office building: $870
  • CEO's salary: $12000
  • Advertising: $5100
  • Office supplies: $650
  • Office utilities: $2490
  • Repairs on office equipment: $180

Adding these together, the total period costs amount to $26,290.

This problem has been solved

Solution 2

To determine the total amount of delivery service (product) costs and period costs, we first need to understand what each of these terms mean.

Product costs are all the direct costs associated with producing a product or delivering a service. In the case of FM Delivery Service, these would include:

  • Indirect materials: $8400
  • Depreciation on delivery equipment: $11200
  • Gas and oil for delivery trucks: $3200
  • Driver's salaries: $17000
  • Delivery equipment repairs: $300

Adding these together, the total product costs amount to $41,100.

Period costs, on the other hand, are all the costs not included in product costs. Period costs are not directly tied to production output. In the case of FM Delivery Service, these would include:

  • Dispatcher's salary: $5000
  • Property taxes on office building: $870
  • CEO's salary: $12000
  • Advertising: $5100
  • Office supplies: $650
  • Office utilities: $2490
  • Repairs on office equipment: $180

Adding these together, the total period costs amount to $24,290.

This problem has been solved

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