Cost Sheet for the month ended 31st December, 2009

Cost per ton raw material productive wages direct expenses prime cost works expenses: unproductive wages factory rent and taxes factory lighing factory heating motor power haulage director fees(works) factory cleaning factory stationary loosetools written off water supply factory insurance depreciation of plant and machinery factory cost office expenses: director's fees(office) sundry expenses office stationary rent and taxes office insurance legal expenses bank charges depreciation of office building cost of production selling & distribution exps: rent of warehouse depreciation of delivery vans bad debts advertising sales dept. salaries upkeeep of delivery vans commission on sales 220 233.3 20 (Output-150 tons) Total cost Rs Rs Rs. 33000 34995 473.3 3000 70995

70 50 14.7 10 29.4 20 6.7 3.3 5 4 8 7.3 13.3 241.7 715

10500 7500 2205 1500 4410 3000 1005 495 750 600 1200 1095 1995 36255 107250

13.3 1.3 6 3.3 3.3 2.7 0.4 6.7 37 752

1995 195 900 495 495 405 60 1005 5550 112800

2 1.3 0.7 2 10 4.7 10 30.7

300 195 105 300 1500 705 1500 4605

total cost

782.7

117405