cost sheet o

Direct materia
Used Of Ingredients
Coffee powder
Water
Milk
Sugar
TOTAL

Administration overheads
stationery and printing
telephone expenses
TOTAL
 cost sheet of a coffee
Direct material consumed
Quantity of Ingredients Assumed Price of Ingredients
10.6g 32 Rs.
29.57ml 0.60 Rs.
250ml 15 Rs.
15 g 0.78Rs.
48.38 Rs.

ministration overheads
Rs. 5
Rs.3
Rs. 8
 Factory overheads
Indirect expenses
Use of machine
light and eletricity
utensils
rent
wages for cleaning
Depriciation
TOTAL

Direct labour cost

chef salary 7 Rs.
staff salary 3 Rs.
TOTAL 10 Rs.
overheads COST OF SALES
expenses Selling and distribution
Rs. 20 Packing
RS. 10 1) Paper cups
Rs. 50 2) Lids of a paper cup
Rs. 10 TOTAL
Rs. 10
Rs. 8
Rs. 108
F SALES
RS. 30
Rs. 3
Rs. 2
Rs. 35
 Cost sheet
Sr. no Particulars Amount
1 Direct material consumed Rs. 48.38
2 Direct expenses Rs. 10
3 Prime cost (1+2) Rs. 58.38
4 Factory overheads
use of machine Rs. 20
light and eletricity Rs. 10
Utensils Rs. 50
rent Rs. 10
Wages for cleaning Rs.10
depriciation Rs.8
Rs. 108
5 Factory cost (3+4) Rs. 166.38
6 Administrative cost Rs. 8
7 Cost of production (5+6) Rs. 174.38
8 selling and distribution Rs. 30
9 packing Rs. 5
10 cost of sales (7+8+9) Rs. 209.38
profit (10%) Rs 20.94
11 selling price Rs. 230.32