Cost Sheet of 5 Spice Ltd.

Particulars Direct Materials: Add: Purchases (Raw Materials) Organic Potatoes Organic Sunflower Oil Salt Add: Carriage Inward Direct Wages Direct Expenses PRIME COST Add: Factory Overheads: Factory Rent Insurance Factory Lightning Factory Supervision Deprication of Plant & Machinery Deprication of Factory Building Repairs & Maintenance of Factory Indirect Wages Factory Stationery Workers/Staff Salary Factory Cleaning FACTORY COST/ WORKS COST Add: Office & Administrative Overheads Office Rent Rates & Taxes Office Lightning Office Cleaning Printing & Stationery Postage & Telegram Deprication on Office Building & Furniture Sundry & General Expenses Legal Expenses Audit Fees COST OF FINISHED GOODS SOLD Add: Selling & Disrtibution Overheads Advertisement Travelling Expenses Samples & Gifts Packaging Expenses Salaries of Packaging Department Carriage on Sales Rent of Warehouse Amount Amount Cost/Unit

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Insurance & Lightning of Warehouse Expenses of Delivery Van COST OF SALES/TOTAL COST Add: Profit (25% of Sales) SALES

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