Cost Sheet for the month of September

Particulars Amount(Rs.)
Opening stock of Raw Materials 75,000
Add Purchases 66,000
Expenses on Purchases 1,500
142,500
Less Closing Stock of Raw Materials -91,500
Materials Consumed
Direct Wages
Prime Cost
Add Opening Worl-in-progress
Factory Overheads:
Indirect Wages 2,750
Factory rent, Rates and Power 15,000
Depreciation of Plant and Machinery 3,500

Less Closing work-in-progress

Work Cost
Office Administration Overhead:
Oddice Rent and Taxes
Cost of Production/Cost of Goods Sold
Selling and Distribution Overheads:
Carriage Outward 2,500
Advertising 3,500
Traveler's Wages and Commission 6,500
Cost of Sales
Sales
Profit
Amount(Rs.)

51,000
52,500
103,500
28,000

21,250
152,750
-35,000
117,750

2,500
120,250

12,500
132750
200,000
62250