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Cost Sheet

of PCS Lassi Center

CS of lassi For month of April 2011

Particulars Units

Direct material consumed -----

O/S of Raw Material


curd 1000
sugar 50
salt 10
flavours 0
dry fruits 5
cream 10

add Purchase of Raw Material


curd 3000
sugar 150
salt 50
flavours 5
dry fruits 25
cream 30

less C/S of Raw Material


curd 800
sugar 30
salt 20
flavours 0
dry fruits 0
cream 5
Direct Labour/wages

Prime Cost

Production O/H
Production Plant rent
add Repair & Maintainance

Net Work Cost

Office & Admin O/H


Salary
Telephone
Elecricity
Dep. On Building

Cost of goods sold

Cost of production

Selling & Dist. O/H


Advertising
Salesman Salary
Selling expenses

Cost of sales

Profit

Sales
Daily sales [glasswise] 500
Selling price per glass 20
Days in month 30
Cost Sheet
of PCS Lassi Center

For month of April 2011

Cost per Unit Amount Amount

med -----

50 50000
30 1500
10 100
400 0
400 2000
100 1000 54600

50 150000
30 4500
10 500
400 2000
400 10000
100 3000 170000

50 40000
30 900
10 200
400 0
400 0
100 500 41600 183000
17000

200000

10000
10000 20000

220000

20000
2000
3000
10000 35000

255000

255000

3000
3000
1000 7000

262000

38000

300000
Cost Sheet
of PCS Lassi Center

CS of Chaas For month of April 2011

Particulars Units Cost per Unit

Direct material consumed -----

O/S of Raw Material


curd 1000 50
jeera 5 100
salt 10 10
pudina & corriander 5 20
chillies 5 150
chat masala 5 100

add Purchase of Raw Material


curd 3000 50
jeera 15 100
salt 50 10
pudina 20 20
chillies 15 150
chat masala 15 100

less C/S of Raw Material


curd 800 50
jeera 5 100
salt 5 10
pudina 0 20
chillies 0 150
chat masala 5 100
Direct Labour/wages

Prime Cost

Production O/H
Production Plant rent
add Dep on Plant & Machinary
add Repair & Maintainance

Net Work Cost

Office & Admin O/H


Salary
Telephone
Elecricity
Dep. On Furniture
Dep. On Building

Cost of goods sold

Cost of production

Selling & Dist. O/H


Advertising
Salesman Salary
Selling expenses

Cost of sales

Profit

Sales
Daily sales [glasswise] 800
Selling price per glass 12.5
Days in month 30
eet
enter

April 2011

Amount Amount Total Amount

50000
500
100
100
750
500 51950

150000
1500
500
400
2250
1500 156150

40000
500
50
0
0
500 41050 167050
32950

200000

5000
10000
10000 25000

225000

15000
2000
2000
4000
10000 33000

258000

258000

2000
3000
1000 6000

264000

36000

300000
Dr

Particulars Rs Rs
Opening stock
purchases
wages
manufacturing plant rent
repair and maintainance
Cr

Particulars Rs Rs
sales
closing stock