Material Cost for 1 batch (480 standard breads)

Name ingrediant
rate /rp
maida
42
shugar
52
oil
155
ghee
150
yeast
100
improvar
220
calciam
325
CP
340
salt
3.8
warpper
1.5
Total Material cost for 480 units
selling price
33
per unit material cost
total % cost of unit in 100 %
labor cost per unit
total labor and material cost
factory cost per unit
total cost of production /unit

or 1 batch (480 standard breads)

formulla kg Cost
119
4998
12
624
3
465
2
300
2.5
250
0.25
55
0.2
65
0.45
153
1.2
4.56
480
720
l cost for 480 units
7634.56
480
15840
15.90533
48.20%
4.95
20.85533
1.65
22.50533

finished good

33

22.5

480

15840
2376
4.95
792
1.65

CGS
metrial opening

material purchase
material availavbe for use
material endign
total material consumed
labor
prime cost
foh
total manufacturing cost
opening workin process

95400
95400
9540
85860
26730
112590
7920
120510
0
120510
12510
108000
0
108000
13500
94500

ending wip(include Prime Cost)

opening finished goods
ending finsihed goods

Cash
Account Reciveable
Finished Goods
Work in Process
Material
Fixed Assets
Acc Deprication
A/pay able
N/Payable
Wages Payable
capital
sales
Cost of goods sold
Foh
Foh Applied
Selling Expense
salary exp
Intrest Expense

6000
600
5400
5400
5400
4800
5356

600
4800

Trial Balance
154934
0
13500
12510
9540
675000
75000
45000
458333
0
500000
147000
94500
7920
7920
25000
45000
5000
1042904

defrenc
1233253 -190349

material cost
15.9

5400
5400
5400
4800

labor
4.95
29700

147000
4900

600
22.5

20.85

4200

22.5

foh
1.65

genrel jurnal
1-Jul-13 cash
N/p
1-Jul-13 cash
Owners equity
2-Jul-13 machinery (oven)
machinery (cutter, paking)
cash
a/p
2-Jul-13 material
cash
2-Jul-13 land
cash
2-Jul-13 building
cash
3-Jul cash
sales revenue
4-Jul-13 cash
sales revenue
5 cash
sales revenue
6 cash

500000
500000
500000
500000
75000
25000
55000
45000
95400

sale
95400

200000
200000
450000
450000
4900
4900
4800
4800
5000
5000
4700
4700

7 cash

5200

8 cash

5000

5200
5000
9 cash

4800
4800

10
11
12
13
14
15
16
17
18

loan
equity

19
20
21
22
23
24
25
26
27
28 adevertisment expense
cash
29 salary expense

25000
25000
45000
45000

30 intrest expense
cash
31 deprication

5000
5000
75000

T Accounts (Ledger)
cash
500000
5000
500000
41666
55000
95400
200000
450000
147000
70000
75000
1147000
992066
154934

N/P
intrest
loan inst
machinery
material
land
building
exp
dep

intrest------>
46666

500000
60000
560000
513334

453334

Fixed Assets
75000
25000
200000
450000
750000

A/P
45000
45000

Advertisment exp
25000

147000

Salary Expence
45000

Sales

Depreciation
75000
Interest
5000

675000
75000

CGS
metrial opening

9540

material purchase
87450
5500
material availavbe for use
96990
6100
material endign
12720
800
total material consumed
84270
5300
labor
26235
5300
prime cost
110505
5300
foh
7425
4500
total manufacturing cost
117930
5241
opening workin process
12560
602
variance foh will be calculate on WIP if we not apply cost
130490
of foh in wip
ending wip(include Prime Cost)
16680
113810
5058
opening finished goods
13554
127364
ending finsihed goods
20250
107114
4761

sale

mat
4700

wip
700

foh
100

mat
800

6300
6900

6200
4600

material cost
15.9
20.85

labor

foh
4.95

1.65

CGS
metrial opening

9540

12720

material purchase
87450 79500
material availavbe for use
96990 92220
material endign
12720 11130
total material consumed
84270 81090
labor
26235 25245
prime cost
110505 106335
foh
7425
6923
total manufacturing cost
117930 113258
opening workin process
12560 16711
variance foh will be calculate on WIP if we not apply
130490
cost of129969
foh in wip
ending wip(include Prime Cost)
16680 16680
113810 113289
opening finished goods
13554 20333
127364 133622
ending finsihed goods
20250 20295
107114 113327

sale

mat
4700

wip
700

foh
100

800

11130
6200
76320
87450
9540
77910
24255
102165
6930
109095
16680
125775
14595
111180
20295
131475
11250
120225

4600
4900

5100

5034

material cost
15.9
20.85

5343

5037

mat
6300
6900

labor

foh
4.95

1.65