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c 
Opening Material 10000
Add purchase 5000
Material to be consumed 15000
Less Closing Material 3000
Add: Direct Labour 4000
Prime Cost 16000
Add: FOH 2000
Total Factory Cost 18000
Add: Opening Work in Process 3000
Cost of Goods to be manufactured 2100
Less: Closing Work in process 2000
Cost of Goods manufactured 19000
Add opening Finished Goods 1000
Cost of Goods to be sold 20000
Cost of Goods Sold 18000
  

c 

c 
Opening of Raw Material 80000
Purchase of Raw Material 230000
Material to be Consumed 310000
Closing of Raw Material 66000
Material to be Consumed 244000
Direct Labour Cost 94000
Prime Cost 338000
Factory Overheads 79000
Totoal Factory Cost 417000



  
 

 c 

c 
Opening of Raw Material 52000
Purchase of Raw Material 255000
Material to be Consumed 307000
Closing of Raw Material 61000
Material to be Consumed 246000
Direct Labour Cost 85000
Prime Cost 331000
Factory Overheads 76000
Totoal Factory Cost 407000
Add: Opening Work in Process 46000
Cost of Goods to be manufactured 453000
Less: Closing Work in process 36000
Cost of Goods manufactured 489000

 


 

c 
c 

Opening of Raw Material 15000

Purchase of Raw Material 120000


Material to be Consumed 135000
Closing of Raw Material 21000
Material to be Consumed 114000
Direct Labour Cost 65000
Prime Cost 179000
Power Heat & Light 2500
Depreciation of Plant 14000
Indirect material Purchased and cons 4500
Indirect Labour 3000
Other expenses 10000
Factory Overheads 34000
Totoal Factory Cost 213000
Add: Opening Work in Process 14000
Cost of Goods to be manufactured 227000
Less: Closing Work in process 19000
Cost of Goods manufactured 208000
Finished Goods 70000
Cost of Goods to be sold 278000
Less: Ending of Fished Goods 60000
CGS 218000