Parts and service labor 480,000
Parts and service
144,000 overhead
General dealership
366,000 overhead
Advertising of vehicles 50,000
Sales commissions ,
36,000 vehicles
Sales salaries , vehicles 92,000
The president of the dealership has long regarded the markup on material and labor for the parts and service activity as the amount that is supposed to cover all parts and service overhead plus some general overhead of the dealership . In other words , the parts and