Question

List of direct expenses under trading account

Answer 1

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Answer 2

Answer:

As per the question

List of direct expenses under trading account

1 -Transportation & Freight involved in purchasing raw materials and consumables

2 - Wages to factory labors.

3 -  Factory electricity & lighting

4 - Purchase of raw material.

5 - Purchase of consumables for machinery.

6 - Factory expanses and insurance, manufacturing expanses, freight inward, fuel heating and lighting, custom duty import.