COST SHEET OF NEXGEN TEXTILES

PARTICULARS Rs Rs Cost/unit
(In crore) (In crore)

i) DIRECT MATERIALS
opening stock -
+ purchases 7.50
+ carriage inward 0.32
+ duty 1.00 8.82

ii) DIRECT WAGES 1.512

iii) DIRECT EXPENSES 2.268
( i + ii+ iii) PRIME COST 12.6 240

FACTORY
OVERHEADS
factory rent -
factory supervision 0.25
motive power 0.75
fuel & oil 0.50
Depreciation
machinery 0.50
building 0.50
indirect wages 0.15
works manger salary 0.20
supervisors salary 0.20
Other factory expenses 0.10 3.15 60
FACTORY COST 15.75 300
 PARTICULARS RS RS RS
(In crore) (In crore)

ADMINSTERATION
OVERHEAD
office rent 0.20
Telephone 0.01
postage -
depreciation 0.30
office salaries 1.59 2.1 40
COST OF GOODS SOLD 17.85 340

SELLING
OVERHEADS
Promotion 3.00
bad debts -
discount allowed 0.10
salesman salaries 0.05 3.15 60

COST OF SALES 21 400

+ PROFIT 21 400
SALES 42 800