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4/11/12
SUGARCANE PLANTATION
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DIRECT MATERIAL SUGAR CANE 53000 SUGAR BEET 20000 SUCROSE 7000 DIRECT LABOUR LABOUR 50000 DIRECT EXPENSE
FACTORY OVER HEADS ELECTRICITY 13000 WATER SUPPLY 8000 ADMINIDTRATIVE OVER MACHINERY HEADS SALARY STAFF 35000 28500 PRINTING AND STARIONERY SELLING 3500 DISTRIBUTIVE OVERHEAD DISTRIBUTION EXPENSES 28000
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SOME ASSUMPTIONS
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COST SHEET
ITEMS Cost per Unit Direct material (Sugarcane,sugarbeet,sucrose) 8.00 + Direct Labour (labour charges) 5.00 + Direct Expense ---=PRIME COST 13.00 Total cost
80000
50000 ---130000
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Contd
ITEMS =WORK COST +Administrative overheads (staff salary, stationery ) =PRODUCTION COST +Selling overheads (Distribution) =COST OF GOODS SOLD +Profit 250000 70000 25.00 7.00 222000 28000 22.20 2.80 Total cost 190000 32000 Cost per Unit 19.00 3.20
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THANK YOU