Statement Of prime cost

Opening inventory of raw material

Add
Raw material purchased
Carrage inward
Net Purchase
Raw material available for use
Less closing inventory
Raw Material Consumed
Direct labor
Direct wages
Direct Expense

Prime Cost

nt Of prime cost
Rs

Rs
xxxxxx
xxxx
xxxx
xxxxxx
xxxxxx
(xxxxx)
xxxxxx
xxxx
xxxx

xxxxxx
xxxxxx

STATEMENT OF COST OF GOOD MANUFACT

Rs
Opening inventory of raw material
Add raw material purchase
xxxxxx
Less Purchases return
(xxxxx)
Net Purchase
Raw Material available for use
Less closing inventory
Direct material consumed
Add direct labour
Prime Cost
Add factory overhead
Depreciation Plant
Power heat and light
Indirect labour
Manufacturing cost of period
Add opening inventory work in process
Total cost of work put in process
Less closing inventory work in process

Cost of good Manufacture

OD MANUFACTURING
Rs

Rs

xxxxxx

xxxxxx
xxxxxx
(xxxxx)
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

xxxxxxx
xxxxxxx
xxxxxxx
xxxxxxx
(xxxxxx)

xxxxxxx