[Model: Cost sheet: Simple]
|
Stock of raw materials as on 1st January |
25,000 |
|
Stock of raw materials as on 31st January |
26,200 |
|
Purchase of raw materials |
21,900 |
|
Carriage on purchases |
1,100 |
|
Sale of finished goods |
72,300 |
|
Direct wages |
17,200 |
|
Non-productive wages |
800 |
|
Direct expenses |
1,200 |
|
Factory overheads |
8,300 |
|
Administrative overheads |
3,200 |
|
Selling overheads |
4,200 |
(Madras B.A. Corp and B.Com)
|
Prime cost : |
Rs. 40,200 |
|
Works cost : |
Rs. 49,300 |
|
Cost of production: |
Rs. 52,500 |
|
Cost of sales : |
Rs. 56,700 |
|
Profit: |
Rs. 15,600] |