Professional Documents
Culture Documents
Cost Sheet
Cost Sheet
PARTICULARS
DIRECT MATERIALS
Wheat Flour (Atta)
Oat flakes
Sugar
Refined Palm Oil
Liquid Glucose
Almond
Maltodextrin
Raising Agents [INS 503,500(ii), 450(i)]
Iodized salt
DIRECT LABOUR
DIRECT EXPENSES
Transportation of raw material
PRIME COST
NOTE
1 Container → 8 Packs → 2 Biscuits /pack
TOTAL COST = COST OF ONE CONTAINER
COST PER UNIT = COST OF ONE BISCUIT
BISCUITS FOR THE MONTH OF JANUARY 2022
RUPEES(₹) TOTAL COST (₹) COST PER UNIT(₹) SALES OF 10000 CONTAINERS
2.8
4.2
2.5
2.5
1.3
2.7
1
2
0.5
2.25
2.25
24 1.5 240000
3.5
2
1.25
1
0.75
0.15
1.05
0.85
0.73
0.25
11.53 11.53 0.720625 115300
35.53 2.220625 355300
0.75
0.5
0.25
0.45
0.75
0.35
3.05 3.05 0.190625 30500
38.58 2.41125 385800
1.52
0.532
2.75
1.468
1
0.25
0.9
8.42 8.42 0.52625 84200
47 2.9375 470000
3 0.1875 30000
50 3.125 500000