Coned the follouingfLl uto Ualmt

6Coct A_ ÎNegt" 4 ho Otum Cout, Fautoy Co

Lcduetie. lout Cast of Aolu L Amt g etit.

fatiuulass Aumt Panticulor but

Deningu itesk (R)4oo Saleu 30,c
edSco
TO op s t binichdol clouig letkRM) 4,Sco
lo Pauuhaw Matinial|19 So tcktrk auhgodsqo00
45o0
o ou"2 gAuau 50
To Sala 4 loutpe
To Pou L fuel
To Ghou Packted9coo
43,Sto 43,5c0
To oteMaagu Salaua600 4 P bld
TO Lank chag 450 n t Rec loSo
TOPalimunanyxp co
tohexp 150
OLt ols dept 195
Tp dip: ofyiu Pum 3c
dolweyVans 25
TO Packag Wexp
Uexp 330
T Aelling exp 450
P diudYnd
T Tncome tas id 200
To dix Om shaw I50
To NP Gooo)
loo So
to,oSo
Statmurd h Cot & Paetit

teck ok R:M 2,4c0

+)RM puschod195oD
21,900
losug stock cRM 4 5 DO
Mw mLhd tohuned ,4c0
)wag SoO
Li Pim Cat 21,9 0.
H)oll Ntal 50
alay shephepp4
10 6E0.
i) Easkniy at 22,50
4i Managkltalay 6c0
Bank chaigu S0
hdhingk
u) iu Cout 24 bo0

DOD
22 560
 tugtnt haly qopt
+)Leltu diul er 195
dulil vand 22S
fackagol cp 320
4 So
TotalCot 23,190
630
ole
Most

COSI SHEEL
Cot h : u a analliaal HuphLdalie
xpentu mcusrud bn the manuais
ch_a piedust pzedud dusngaspecit
peuiod tm depicks th1al lat
es Lnd Cod hsduction 6,u preduat
t ml uystLmaaiucally h ekpzuw
LuaeuLd n du44al itla h Cot át
k t u hauu tound eut piuine Cot
y umLng up diuet matinial, di'ast
Wocus Vdiut laplnu hen by
pddiina tadoiy ouahaad te leuime lest,
acbs CorfIolbtained Jhenralii
Qdnmirklnolken X tkice tnpeus a i addue
toFactoy lest ttuid cud i u Cost &
Cost dUfaedutionAlte ha1 SedLug
dibuution expemau u addud lo tiv
h eaultaul kgune iu kuewu as Jotal
LoA 0 Cost SaNAe
 FlLom lh1 oll onuing Lat aotho
CaNulati kaeby loy
Matunal tonkuwntd 3,D0 ODO
eduuctuu uag 1, 60 ao
80 o00
lnptoductime tages
Rent,tatu taxe etop ,
U
alay to FMcosy Maragu
I cluk 18, cD
Dep n machnwh 1,
aulape
Pay Vo oliays 1,8ov
Duina ki p 2, vo0
tor 2,100

Cort taining enp

Statimaent Ce

R R
RO MALal COnilniid 3, 00, COo
PAedu wagu 60,
m Cott
Farly ovphiadu
ReslSoli,Jose aula , ao.
Salo
Sola
t
te f.
f:M O12,oc0
(8,000
DepDYM MOrhanA!. 4, co0
 1Maulag
Pay holiday
Draung olhei tap
StosL 2,40
1,4D
CoLt tAauuf
mphedntisaw'uuap 80,U0D 0, 200
Faciery Cot | 6,50200

Opening Atock a Raw naliual 36oo0

Purchaa Rau matrial 86 000
iglt On Pusnelhasu 3cm
Clena steck 4_Raw mainial 15om
Sa Aehap 4 kewnaatinial 5 coo
Diut wAAJ 65c0
honomal Ldl uma 5 000
thangabl enpesu 25 00
Factoiy,_OVLuhuad 20 ula
Ok oVhlads 50
Phupak a lout tatemnt & find eut
t pureutag tach Am
i'km Cect ti
Cet
t T oJotel
to Coat
 tattmts Cost R
R M 36, o00
Opeung Stoek y
86, D00
+ Puchast hR M1
Fseshht en PsclakAt 3,bDO
125,0vO
olotmg Stook RM I5, DO
5 o00
(-Sal s0sap 4RM
Raw Matuial onsmed
+ ect wagu 65,c0
Abnenaliall ume , OOD 60,0T0
1,65,0Do
D tchasgablh eop 5,
Pimnt CoAt 190, 600
)Faatt oveshiadk R,0
Fatoly Colt 202,D0
o t e OvLhtad 6,0D0
1otalelte loltt R08 go0

Raw Rawmalual J05o0oylco:So

LemiuLnnd u tolal lout o8coo
dint wuoge to 6cocO
08, c00

Pimmi ottto
oal lat 08, oco
(4 hFacto. Coal t -
202 o0 y ,9711

IobI obII | Job IIL

D t Mateual a8c0 3,000

DLct habeiu 2600
Changuable enpemu 16o 280 1,5bo
hOhki om Cost u So PAme Cost
De on Cot ú 2o wosk Cost
Flmd Total Cot Each geb
 8pcning steck enRM
12,Sc
Purcha RM 4S,000
Caag mand
o took RM ,50
Sale ehap
d0,c
Ditchasgabl exp ,C0
Caloulate PALme Cost
STATGMENT OF Coer
openimg took RM 12,5c0
Pwschas RM 45, oDO
(4)CanMaR Imwa $20
59,5c0
olou'olotm Jtbck RM 4,5co
( Sale Vwnap
reer RAW MANERIL ConsOmEn e51,

(4) Dut tha e Srp ovO 4 cDo_

PRIME CoST 48,

pst RM 36 o0
PAA RM 86cvo
FAught on Pu. 3 Co0
ol RM 5 oo
So00
Anoma iolel imt 5o00
Gkcct wag 65c0
Chalga p 35 oDo
Fadto ovenhad
Ctite ovehrads $D Fashy Dvtload
Calculat stautamunt Coat

STATEMENT OF CosT

CPening tock RM 36,c00

86, aoo
PRchase ok RM
FRucht m Pche 3,p0o
125,00
15, oO
cloung stock RM
Sal oap R
RAw MATERIAL cONSUMED I,05,uTD
Pixt wapu 65,DDO
pte chagAbla. Exp 35, ODO O

9bmomal idel t me 5,00 95,00

PRimE losr 00,00o
Factou, VUheads 13,cco
FATDRY COST 13, c
Chbice Ovenheads 7, Sco
TOTL bCT
 op sttck oh RM1
Purchaut RM 70,c00
CAiagu Imwarol 1,60,oo
a, o0
oleuln tosk RM
Sal soap a RM 4,4
6o
Diut w dd, o0b
chasgabu exp
ex 11,0
CkHee ov
13,0
Sau nihed pd
Umt paduee4
PRLpmu Covt Aheet

STATEMENT OF CoST
cp teck ok RM 0, o00
Puchas RM L,6o, 0o
t ) Casiag muwand
L82,COO
olauing itok RM
( Salu oap RM 6oD
RAw MÅTERIA (oN&UMED
167,000
D'Lct wage
changabl exP
exp IL,coo 33,o00
PRIe CoST o0, 00o
ice CVhoads
OFFICE CoT
Selling 2 dist Covekead 13,0
PAetit 6
Celumg Pauce 3 , OD, OD0
XYZ Nipment Co euk'mats it cauuyg lot
1S its Oderg, Cout@ 9 p od
The utunatud dnndol Roq u 48,p00 urutz
1/ut. aloudati k Da y To nwntaulask.
J
R 48coo
Cp a/urcd
Ch 15 = 0 6o .

o 2x RxCp_ 2Y 48wo x
Ch O 60

12o.unt

No. odu = ooo 4ooadoa.

200

TIC R xp EoQ x ch
t
Eo 2

epp x t
2

360 + 36a
420.