S/N	Skill Statement	Perceived Importance		Expressed Possession		F-Ratio	F-Critical	H0	Post Hoc Test (scheffe)
S/N	Skill Statement	X1	SD1	X2	SD2	F-Ratio	F-Critical	H0	Post Hoc Test (scheffe)
1	Calculate cost per unit of item	4.35	0.66	2.48	0.9	11.49	3	s	Above 10 yrs
2	Calculate the total cost of product or service	4.34	0.68	2.5	0.85	5.67	3	s	6 - 10 yrs
3	compute prime cost by adding direct costs	4.23	0.87	3.79	0.68	1.91	3	Ns
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	12.24	3	s	Above 10 yrs
5	Add direct wages to determine prime cost	4.04	0.5	2.89	0.82	4.82	3	s	Above 10 yrs
6	Calculate profit or loss by subtracting the cost of sale from total sales	4.33	0.71	2.51	0.85	1.67	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	13.23	3	s	Above 10 yrs
8	Aggregate direct material cost, direct wages and direct expenses to arrive at prime cost	4.28	0.69	2.18	1.05	2.23	3	Ns
9	Aggregate indirect material cost, indirect wages and indirect expenses to arrive at overhead cost	4.17	0.5	3.96	1.14	3.91	3	s	6 - 10 yrs
10	Calculate the selling price using mark-up system	4.52	0.5	2.2	1.03	8.43	3	s	Above 10 yrs
11	Calculate the selling price by deducting the discount allowed to arrive at agreed invoice price	4.62	0.57	2.42	0.96	6.93	3	s	Above 10 yrs
12	Subtract selling expenses from gross profit to arrive at net profit	4.57	0.66	2.44	0.7	4.45	3	s	HND/B.Sc