Cupcake Exports Ltd.

pre cost sheet-Starntaler

Sale Value in Sales value in

Particulars Notes % on Sales
USD Taka
value
$ 54,242.00 4,583,449
Less: Variable cost 2,749,445

Direct Material cost: 2,749,445

Fabric & Accessories 1.00 $ 22,973.64 1,941,273
Stuffing 2.00 $ 5,458.58 461,250
Packaging & Accessories 3.00 $ 4,105.59 346,922

Direct cost related to Materials 4.00

Direct Labour cost:
Cutting 81.3657

Contribution Margin (CM) 1,834,004 40%

$ 20,987.65
 Cupcake Exports Ltd.
Cost-Sheet
For the month of October-2019
Sale Value in Sales value in
Particulars Notes % on Sales
USD Taka
value
Productions $ 21,595.00 1,824,778

QNTY Unit
Description (PCS) Price
(USD)
Bear-25 Cm 2520 2.17 $ 5,468.40
Bear-33 Cm 2220 3.28 $ 7,281.60
Bear-40 Cm 1100 4.35 $ 4,785.00
Bear-48 Cm 700 5.8 $ 4,060.00

Less: Total Cost

Direct Material cost: 956,028 52%
Fabric & Accessories 1.00 $ 8,466.55 715,423
Stuffing 2.00 $ 2,100.00 177,450
Local Purchase 3.00
Direct cost related to Materials 4.00 63,155

Indirect Materials cost - 0%

4.00
5.00

Labour cost: 1,113,927 61%

Direct Labour 6.00 1,113,927
Indirect Labour 7.00

Other Direct cost 8.00

Prime Cost 2,069,955 (245,178)

Factory Overhead 9.00 1,873,586 103%

Office & Administrative expenses 10.00 20,000 1%
Cost of Production 3,963,541 217%

Selling & Distribution expenses 11.00 41,725 2%

Total Cost 4,005,266
Net Profit/(Loss): (2,180,489)
868,749 47.60849
 Cupcake Exports Ltd.
Fabric consumption Report
For the Month of October-19
SL. Fabric Name Consumption Rate per Consumption
No. in yard yaard Value
1
2
3
4
5
6
7
8
9
- -
Cupcake Exports Ltd.
Stuffing Consumption Report
For the Month of October-19
4.00 Other Direct cost 63,155
Carriage Inwords 17,000
Customs-Import 4.01 39,476
Financial Expenses 4.02
Insurance 6,679

4.01 Customs Expenses-Import 39,476

BTB L/C 094719050080 18,461
BTB L/C 094719060171 21,015

4.02 Financial Expenses 6,679

L/c Commission 42.33275 3386.62

Courier Charges
Misc. Charges
Insurance 6,679
5.00 Packing Material consumed 175,557
Opening
Purchases 175,557
Closing
6.00 Direct Labour cost
No. of Wages Overtime(OT) Total
Person
Sewing 94 689,582.00 689,582.00
Cutting 10 68,142.00 68,142.00
Embroidery 5 33,400.00 33,400.00
Quality Assurance 10 93,871.00 93,871.00
Stuffing 13 80,284.00 80,284.00
Hand Work 18 98,600.00 98,600.00
Store 2 15,713.00 15,713.00
Packing 1 6,390.00 6,390.00
Sample 2 24,255.00 24,255.00
Intensive bonus 3,690.00
Total 1,110,237.00 - 1,113,927.00

7.00. Indirect Labor

No. of Wages Overtime(OT) Total
Person
Loader
Cleaner
Store & Packing
Total - - -
 3,690.00
1110237
9.00 Factory Overhead 1,873,586
Utilities (Factory) 9.01 60,000
Salary & Allowance 9.02 580,393
Factory Rent 1,200,000
Printing & Stationery 3,212
Travelling & conviyance 13,440
Entertainment (Factory) 4,911
Others 11,630

9.01 Utilities (Factory) 60,000

Electricity bill (Factory) 60,000

9.02 Salary & Allowances 580,393

Factory Administrations 9.02.01 27,475
Productions 9.02.02 152,452
IE 9.02.03 132,770
Accounts 9.02.04 29,856
Store & others 9.02.05 39,300
Embroidery 9.02.06 35,380
Planing & Costing 9.02.07 35,790
Sample 9.02.08 10,790
Stuffing 9.02.09 17,990
Sewing 9.02.10 14,990
Quality Assurance 9.02.11 17,990
Maintenace 9.02.12 35,980
Procurment 9.02.13 29,630
10.00 Office & Administrative expenses 20,000.00
Salary & Allowance (H/O) 10.01
Finantial Expenses 10.02
Business Developments
Printing & Stationery (H/O)
Entertainment Exp. (H/O)
Office Maintenance (Head Office)
Office Rent (H/O) 20,000.00

10.01 Salary & Allaowance -

Accounts (H/O)
Admin (H/O)

10.02 Finantial Expenses

11.00 Selling & Distribution Expenses 41,725

Salary, Allowance & Benefits 11.01 14,725
Carriage Outwords 27,000

11.01 Salary, Allowance & Benefits 14,725

Sales Incharge 14,725
9.02.01 Factory Administrations
Designation No. of Salary Overtime(OT) Total
Person
Asst. manager (HR & Compliance) 1 6,073 6,073
Staff, Peon, Driver & Other 4 21,402 21,402
Total 27,475

9.02.02 Productions
Designation No. of Salary Overtime(OT) Total
Person
Manager 2 109,120 109,120
Pattern Master 1 30,290 30,290
Executive (Data Entry) 1 13,042 13,042
Total 152,452
9.02.03 IE
Designation No. of Salary Overtime(OT) Total
Person
Manager 1 75,790 75,790
Executive 2 56,980 56,980
Total 132,770

9.02.04 Accounts
Designation No. of Salary Overtime(OT) Total
Person
Manager-accounts 1 29,856 29,856
-
Total 29,856
9.02.05 Cutting & Store
No. of
Designation Person Salary Overtime(OT) Total
Manager 1 24,310 24,310
Executive 1 14,990 14,990
-
Total 39,300

9.02.06 Embroidery
Designation No. of Salary Overtime(OT) Total
Person
Incharge 1 19,990 19,990
Supervisor 1 15,390 15,390
-
Total 35,380

9.02.07 Planning & Costing

Designation No. of Salary Overtime(OT) Total
Person
Incharge 1 35,790 35,790
-
Total 35,790
9.02.08 Sample
Designation No. of Salary Overtime(OT) Total
Person
Incharge 1 10,790 10,790
-
Total 10,790

9.02.09 Stuffing
Designation No. of Salary Overtime(OT) Total
Person
Incharge 1 17,990 17,990
-
Total 17,990

9.02.10 Sewing
Designation No. of Salary Overtime(OT) Total
Person
Supervisor 1 14,990 14,990
-
Total 14,990

9.02.11 Quality Assurane

Designation No. of Salary Overtime(OT) Total
Person
Asst. Incharge 1 17,990 17,990
-
Total 17,990

9.02.12 Maintenance
Designation No. of Salary Overtime(OT) Total
Person
Incharge 2 35,980 35,980
-
Total 35,980

9.02.13 Procurment
Designation No. of Salary Overtime(OT) Total
Person
Marchndiser 1 29,630 29,630
-
Total 29,630
 Cupcake Exports Ltd.
Raw Material Consumption Report
For KD order

Item Name Opening Unit of Purchase Total QNTY

SL Stock Measure (Qnty)
No.
1 KD Swirls Offwhite Plus MTS 1,800.00 1,800.00
2 KD Swirls Brown Plus MTS 620.00 620.00
3 EF boa ecru MTS 270.00 270.00
4 EF boa Sand MTS 30.00 30.00
5 TC fabric MTS -
6 KD Grand Button PC 7,000.00 7,000.00
7 KD Plastic Eye with clump13 mm PC 5,500.00 5,500.00
8 KD Plastic Eye with clump14 mm PC 4,800.00 4,800.00
9 KD Plastic Eye with clump16 mm PC 2,400.00 2,400.00
10 KD Plastic Eye with clump18 mm PC 1,550.00 1,550.00
11 KD CE lebel PC 6,867.00 6,867.00
12 KD Hangtag label PC 6,867.00 6,867.00
13 Pellets KGS -
14 KD Printed Satin Tape mtr 6,340.00 6,340.00
15 KD mstr ctn L-59,W-38,H-45cm PSM 600.00 600.00
16 Stuffing KGS 3,000.00 3,000.00
17 Tag pin 3cm PC -
18 SeamTape YDS -
19 Sewing thread MTS -
20 Embroidary thread MTS -
21 -
22 -
23 -
24 -
25 -
26 -
Total
ake Exports Ltd.
rial Consumption Report
For KD order

Rate Total amount Consumption Consumption Closing

in USD (Qnty) Value Stock

$ 2.9800 $ 5,364.000 1,813.87 $ 5,405.32 (13.87)

$ 3.4100 $ 2,114.200 426.73 $ 1,455.15 193.27
$ 2.0800 $ 561.600 236.72 $ 492.38 33.28
$ 2.0800 $ 62.400 21.51 $ 44.74 8.49
$ - $ - -
$ 0.0220 $ 154.000 6,540.00 $ 143.88 460.00
$ 0.0120 $ 66.000 5,040.00 $ 60.48 460.00
$ 0.0120 $ 57.600 4,440.00 $ 53.28 360.00
$ 0.0200 $ 48.000 2,200.00 $ 44.00 200.00
$ 0.0250 $ 38.750 1,400.00 $ 35.00 150.00
$ 0.0028 $ 19.228 6,540.00 $ 18.31 327.00
$ 0.0150 $ 103.005 6,540.00 $ 98.10 327.00
$ - $ - -
$ 0.0700 $ 443.800 6,039.00 $ 422.73 301.00
$ 1.0500 $ 630.000 575.00 $ 603.75 25.00
$ 0.7000 $ 2,100.000 2,342.76 $ 1,639.93 657.24
$ - $ - -
$ - $ - -
$ - $ - -
$ - $ - -
$ - $ - -
$ - $ - -
$ - $ - -
$ - $ - -
$ - $ - -
$ - $ - -
$ 11,762.583 44,155.587 $ 10,517.05
 KD Soft toy bear offwhite 25cm

Unit of
No. of Consumption
Article no. No. Description Quantity per Measure
product (QNTY)
Code
1,800 3100233 KD Swirls Offwhite Plus 0.2279 MTS 410.22
1,800 3100110 EF boa ecru 0.0212 MTS 38.16
1,800 3100125 EF boa Sand 0.0023 MTS 4.14
1,800 3100044 TC fabric 0.0272 MTS 48.96
1,800 3200396 KD Grand Button 1 PC 1,800.00
1,800 3200397 KD Plastic Eye with clump13 mm 2 PC 3,600.00
1,800 3200401 KD CE lebel 1 PC 1,800.00
1,800 3200402 KD Hangtag label 1 PC 1,800.00
14001
1,800 3200304 Pellets 0.05 KGS 90.00
1,800 3200404 KD Printed Satin Tape 0.78 MTS 1,404.00
1,800 3500000 KD mstr ctn L-59,W-38,H-45cm 0.0417 PSM 75.06
1,800 3200043 Stuffing 0.238 KGS 428.40
1,800 3200570 Tag pin 3cm 1 PC 1,800.00
1,800 3200567 SeamTape 1.85 YDS 3,330.00
1,800 3300000 Sewing thread 0 MTS -
1,800 3400000 Embroidary thread 0 MTS -

KD Soft toy bear brown 25cm

Unit of
Article no No. Description Quantity per Measure
of Code
720 3100232 KD Swirls Brown tobacco plush 0.02279 MTS 16.41
720 3100110 EF boa ecru 0.0212 MTS 15.26
720 3100125 EF boa Sand 0.0023 MTS 1.66
720 3100044 TC fabric 0.0272 MTS 19.58
720 3200396 KD Grand Button 1 PC 720.00
720 3200397 KD Plastic Eye with clump13 mm 2 PC 1,440.00
720 3200401 KD CE lebel 1 PC 720.00
720 3200402 KD Hangtag label 1 PC 720.00
14003
720 3200570 Tag pin 3cm 1 PC 720.00
720 3200304 Pellets 0.05 KGS 36.00
720 3200404 KD Printed Satin Tape 0.78 MTS 561.60
720 3500000 KD mstr ctn L-59,W-38,H-45cm 0.0417 PSM 30.02
720 3200043 Stuffing 0.238 KGS 171.36
720 3200567 SeamTape 1.85 YDS 1,332.00
720 3300000 Sewing thread 0 MTS -
720 3400000 Embroidary thread 0 MTS -

KD Soft toy bear offwhite 33cm

 Unit of
Article no No. Description Quantity per Measure
Code
1,620 3100233 KD Swirls Offwhite Plus 0.3828 MTS 620.14
1,620 3100110 EF boa ecru 0.0418 MTS 67.72
1,620 3100125 EF boa Sand 0.0033 MTS 5.35
1,620 3100044 TC fabric 0.0531 MTS 86.02
1,620 3200396 KD Grand Button 1 PC 1,620.00
1,620 3200398 KD plastic Eye with clump 14mm 2 PC 3,240.00
1,620 3200401 KD CE lebel 1 PC 1,620.00
1,620 3200402 KD Hangtag label 1 PC 1,620.00
14004
1,620 3200304 Pellets 0.1 KGS 162.00
1,620 3200404 KD Printed Satin Tape 0.97 MTS 1,571.40
1,620 3500000 KD mstr ctn L-59,W-38,H-45cm 0.0834 PSM 135.11
1,620 3200043 Stuffing 0.35 KGS 567.00
1,620 3200570 Tag pin 3cm 1 PC 1,620.00
1,620 3200567 SeamTape 2.5 YDS 4,050.00
1,620 3300000 Sewing thread 0 MTS -
1,620 3400000 Embroidary thread 0 MTS -

KD Soft toy bear brown 33cm

Unit of
Article no No. Description Quantity per Measure
Code
600 3100232 KD Swirls Brown tobacco plush 0.3828 MTS 229.68
600 3100110 EF boa ecru 0.0418 MTS 25.08
600 3100125 EF boa Sand 0.0033 MTS 1.98
600 3100044 TC fabric 0.0531 MTS 31.86
600 3200398 KD plastic Eye with clump 14mm 2 PC 1,200.00
600 3200396 KD Grand Button 1 PC 600.00
600 3200401 KD CE lebel 1 PC 600.00
600 3200570 Tag pin 3cm 1 PC 600.00
14005
600 3200402 KD Hangtag label 1 PC 600.00
600 3200304 Pellets 0.1 KGS 60.00
600 3500000 KD mstr ctn L-59,W-38,H-45cm 0.0834 PSM 50.04
600 3200404 KD Printed Satin Tape 0.97 MTS 582.00
600 3200043 Stuffing 0.35 KGS 210.00
600 3200567 SeamTape 2.5 YDS 1,500.00
600 3300000 Sewing thread 0 MTS -
600 3400000 Embroidary thread 0 MTS -

KD Soft toy bear brown 40cm

Unit of
Article no No. Description Quantity per Measure
Code
 400 3100232 KD Swirls Brown tobacco plush 0.4516 MTS 180.64
400 3100110 EF boa ecru 0.046 MTS 18.40
400 3100125 EF boa Sand 0.004 MTS 1.60
400 3100044 TC fabric 0.0631 MTS 25.24
400 3200396 KD Grand Button 1 PC 400.00
400 3200399 KD plastic Eye with clump 16mm 2 PC 800.00
400 3200401 KD CE lebel 1 PC 400.00
400 3200402 KD Hangtag label 1 PC 400.00
14006 400 3200570 Tag pin 3cm 1 PC 400.00
400 3200304 Pellets 0.145 KGS 58.00
400 3500000 KD mstr ctn L-59,W-38,H-45cm 0.1 PSM 40.00
400 3200404 KD Printed Satin Tape 1.02 MTS 408.00
400 3200043 Stuffing 0.42 KGS 168.00
400 3200567 SeamTape 2.85 YDS 1,140.00
400 3300000 Sewing thread 0 MTS -
400 3400000 Embroidary thread 0 MTS -

KD Soft toy bear offwhite 40cm

Unit of
Article no No. Description Quantity per Measure
Code
700 3100233 KD Swirls Offwhite Plus 0.4516 MTS 316.12
700 3100110 EF boa ecru 0.046 MTS 32.20
700 3100125 EF boa Sand 0.004 MTS 2.80
700 3100044 TC fabric 0.0631 MTS 44.17
700 3200396 KD Grand Button 1 PC 700.00
700 3200399 KD plastic Eye with clump 16mm 2 PC 1,400.00
700 3200401 KD CE lebel 1 PC 700.00
700 3200402 KD Hangtag label 1 PC 700.00
14007
700 3200570 Tag pin 3cm 1 PC 700.00
700 3200304 Pellets 0.145 KGS 101.50
700 3200404 KD Printed Satin Tape 1.02 MTS 714.00
700 3500000 KD mstr ctn L-59,W-38,H-45cm 0.1 PSM 70.00
700 3200043 Stuffing 0.42 KGS 294.00
700 3200567 SeamTape 2.85 YDS 1,995.00
700 3300000 Sewing thread 0 MTS -
700 3400000 Embroidary thread 0 MTS -

KD Soft toy bear offwhite 48cm

Unit of
Article no No. Description Quantity per Measure
Code
700 3100233 KD Swirls Offwhite Plus 0.6677 MTS 467.39
700 3100110 EF boa ecru 0.057 MTS 39.90
700 3100125 EF boa Sand 0.0057 MTS 3.99
700 3100044 TC fabric 0.0983 MTS 68.81
 700 3200400 KD plastic eye with clump 18mm 2 PC 1,400.00
700 3200396 KD Grand Button 1 PC 700.00
700 3200401 KD CE lebel 1 PC 700.00
700 3200402 KD Hangtag label 1 PC 700.00
14009
700 3200570 Tag pin 3cm 1 PC 700.00
700 3200304 Pellets 0.2 KGS 140.00
700 3500000 KD mstr ctn L-59,W-38,H-45cm 0.25 PSM 175.00
700 3200404 KD Printed Satin Tape 1.14 MTS 798.00
700 3200043 Stuffing 0.72 KGS 504.00
700 3200567 SeamTape 3.25 YDS 2,275.00
700 3300000 Sewing thread 0 MTS -
700 3400000 Embroidary thread 0 MTS -
0.25 450
Fixed Over Head : Notes 1,780,393
Salary & Allowance 580,393
Factory Rent 1,200,000

Fixed selling & Administration expenses : 14,725

Salary & Allowance 14,725
Variable Expenses: Notes
Raw Materials
Labour
Overheads

Variable Selling & Administration Exps: