| Fixed charges usually known as shop expenditure and establishment expenses or shop oncost and office oncost, are apportioned to the various jobs. |
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| Jenkinson recommends the use of a work in process account that includes prime costs only, oncost was only added in the sales journal at the time of sale. |
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| A staff cost per minute was used which included oncost. |
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| Rozental has agreed to a further one year extension to his four year deal at Ibrox with no oncost to the club. |
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| The resultant estimate of the annual productive hours worked was then combined with salary and oncost information to provide the estimated full labour expense per employee. |
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