For the period year/month ended 31st dec. 2020 Particulars Tk. Tk. Opening Raw materials xx Purchase of Raw materials xx xxx Less : Purchase return and purchase discount (xx) xxx Less : Closing Raw materials (xx) (1) Raw materials used - xxxx Add : Direct wages xx Direct expenses xx (2) Prime cost - xxxx Add : Factory overhead : Factory rent and tex xx Indirect raw materials xx Indirect wages xx Indirect expenses xx Factory manager's salary xx Drawing office salary xx Factory engineer's salary xx Factory insurance, electricity, water, gas and fuel xx Factory repairs and maintenance xx Depreciation on factory building xx Depreciation on plant xx Use of spair parts and tools xx Factory supervision expenses xx Stationery used in factory xx Quality control expenses xx Overtime wages xx Idle time wages xx (3) Works cost / Factory cost - xxxx Add : Opening work-in process (WIP) xx xxxx Less : Closing work-in process (WIP) (xx) xxxx Less : Sale of scrap (xx) (4) Cost of production - xxxx Add : Opening finished goods xx xxxx Less : Closing finished goods xx (5) Cost of goods sold - xxxx Add : Commercial expenses : Office xx Administrative xx Selling xx Distribution xx - xxxx (6) Total cost / Selling cost xxxx Add: Profit / Loss xxxx Sales xxxxx