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Cost Sheet

Particulars Opening Stock of Raw Materials Add.: Purchases Add: E penses on Purchases of Raw Materials !ess: Closing Stock of Raw Materials Raw Material Consumed "irect #ages "irect E penses Prime Cost $actor% O&erhead $actor% Cost 'gross( !ess: Sales of Scrap Factory Cost Add: Opening Stock of #ork)in)Progress !ess: Closing Stock of #ork)in Progress Adjusted Factory Cost Office and Ad*inistration O&erhead Cost of Production Add: Opening Stock of $inished +oods !ess: Closing Stock of $inished +oods Cost of Goods Sold Selling and "istri,ution O&erheads Cost of Sales Profit Sales Total Cost Cost Per Unit

-.. Prepare a Cost Sheet fro* the following data: Raw Materials Opening Stock .//// Purchases 01/// Closing Stock 2/// "irect #ages Other "irect E penses $actor% O&erheads Office O&erheads Selling E penses 3//// .//// .//4 of "irect #ages ./4 of #ork Cost Rs. 3 Per Unit ./// units 'Rs. .5///( .//// units 3/// units

$inished +oods Opening Stock Produced during the %ear Closing Stock

Also ascertain the selling price per unit so as to %ield a profit of 3/4 on the selling price. 66666666666666

-3. The Modern Manufacturing Co*pan% su,*its the following infor*ation on March 7.8 3//9 Sales for the %ear :n&entories at the ,eginning of the %ear: $inished goods #ork)in)progress Purchase of *aterials Materials in&entor% at the ;eginning of the %ear End of the %ear "irect la,our $actor% o&erhead was 5/4 of the direct la,our cost :n&entories at the end of the %ear #ork)in)progress $inished goods Other e penses for the %ear: Selling e penses ./4 of sales Ad*inistrati&e e penses 14 of sales Prepare a State*ent of Cost. 6666666666666666 Rs 38918/// 98/// 28/// .8./8/// 78/// 28/// 518/// 58/// 08///

-7. The following data relates to a co*pan% for the *onth of "ece*,er 3//9 Rs Stock of raw *aterials ...3.3//9 58/// Raw *aterials purchased 158/// Stock of raw *aterials 7...3.3//9 <8/// Manufacturing wages .28/// "epreciation on plant 78/// !oss on sale of plant 5// $actor% rent and rates 58/// Office rent .8/// +eneral E penses 0// "iscount on sales 5// Ad&ertise*ent e penses to ,e charged full% .83// :nco*e ta paid 28/// The nu*,er of units produced during "ece*,er 3//9 was 5///. The stock of finished goods was 2// and 0// units on ...3.3//9 and 7...3.3//9 respecti&el%. The total cost of units on hand on ...3.3//9 was Rs. 15//. All these had ,een sold during the *onth. Prepare cost sheet showing the total cost of production and cost per units of goods *anufactured. Also find out the cost of sales. 666666666666666666

-2. ;harat Electronics !td. $urnishes the following infor*ation for ./8/// T.=. &al&es *anufactured during the %ear8 .<<.:


Material "irect #ages Power and Consu*a,le Stores $actor% :ndirect #ages !ighting of factor% "efecti&e work 'cost of rectification( Clerical salaries and Manage*ent E penses Selling E penses Sale proceeds of Scraps Plant repairs8 Maintenance and "epreciation

</8/// 5/8/// ..8/// .781// 58/// 38/// 778/// 182// 38/// ..81//

The net selling price was Rs. 73 per unit and all the units were sold. As fro* .st >anuar%8 .<<38 the selling price was reduced to Rs. 7..// per unit. :t was esti*ated that production could ,e increased in .<<3 ,% 1/4 utili?ing spare capacit%. Rates for *aterials and direct wages will increase ,% ./4. @ou are reAuired to prepare: 'a( Cost sheet for the %ear8 .<<.8 showing &arious ele*ents of cost per unit8 and ',( Esti*ated Cost and Profit for .<<3 assu*ing that .18/// units will ,e produced and sold during the %ear and factor% o&erheads will ,e reco&ered as a percentage of direct wage and office and selling e penses as percentage of work cost.