S/N

Skill Statement

Perceived Importance

Expressed Possession

F-Ratio

F-Critical

H0

Post Hoc Test

(scheffe)

X1

SD1

X2

SD2

1

Calculate cost per unit of item

4.35

0.66

2.48

0.9

6.37

3

s

HND/B.Sc

2

Calculate the total cost of product or service

4.34

0.68

2.5

0.85

10.39

3

s

HND/B.Sc

3

Compute prime cost by adding direct costs

4.23

0.87

3.79

0.68

3.51

3

s

ND/NCE

4

Calculate overheads by subtracting the sum of factory, administrative, selling and distribution expenses from total cost

4.35

0.63

2.36

0.73

0.91

3

Ns

5

Add direct wages to determine prime cost

4.04

0.5

2.89

0.82

4.24

3

s

HND/B.Sc

6

Calculate profit or loss by subtracting the cost of sale from total sales

4.33

0.71

2.51

0.85

0.39

3

Ns

7

Identify and allocate direct cost by adding direct and indirect materials, wages indirect expenses

4.52

0.5

2.61

0.91

9.19

3

s

HND/B.Sc

8

Aggregate direct material cost, direct wages and direct expenses to arrive at prime cost

4.28

0.69

2.18

1.05

3.22

3

s

HND/B.Sc

9

Aggregate indirect material cost, indirect wages and indirect expenses to arrive at overhead cost

4.17

0.5

3.96

1.14

12.07

3

s

HND/B.Sc

10

Calculate the selling  price using mark-up system

4.52

0.5

2.2

1.03

3.21

3

s

HND/B.Sc

11

Calculate the selling price by deducting the discount allowed to arrive at agreed invoice price

4.62

0.57

2.42

0.96

1.01

3

Ns

HND/B.Sc

12

Subtract selling expenses from gross profit to arrive at net profit

4.57

0.66

2.44

0.7

4.24

3

s

HND/B.Sc