MB 202

Unit 3: Class Assignment

Full Marks 10

Submitted By: Poushali Rudra

MAKAUT Roll: 13600920044

Sec – A; MBA - 24
 Particulars Amount (INR) Total
Opening Stock of Raw Materials 91,000
Direct Wages 29,000
Other Direct Expenses 11,000
PRIME COST 1,31,000
Factory Overheads (80% * 29,000) 23,200
FACTORY COST 1,54,200
Administrative Overheads (10% * 1,54,200) 15,420
COST OF PRODUCTION 1,69,620
Sales & Distribution Overheads (Rs. 2 * 10,000 20,000
Units)
COST OF SALES 1,89,620
PROFIT 47,405
SALES 2,37,025
Sales Per Unit (2,37,025/10,000) 23.7025