CoST SH EET

Headimg: Cost Shat o tha. period emdad

PARTICULARS AMOUNT AMoUNT
DotRct Malexial COst
Dirack Wages
Diect ExpëmR
X. X
PRTME CoST
Factoy Overhaads, X.X K

FACTORY CoST
+Open WNGR im Progn ***
XX X
-Cloe Wottk in Pro -

ApTUSTED FACTORY
COST
AdsmunistLaive XXX
Overhaads
X X
CoST OF PRODUCTION
+Opem Stock a
Finishad Good.
XXX
CLose SfocR
FUnIshad Goodß
CoST OF GoODS SoLD
Selling Overhadd x x
CoST O Goons
Diackt Maeial CostOpem Alock o 90od
puchae MakuLas CLOSUNato -

PC+ F/oH= FC FC +OwIP -CWIP= AFc

AFC+ AOH COP s COP+ OFG-CFG CoGS;
CoGS+ Sales = CoST; COST+P/L= SALES.
OH
PROBLEMS
1Cost Shest oOmet Faims td.
as on
Sepfember" 2014.
PARTICULARS AMOUNT AMOUNT¢
Openun9 Raw M a ü a l s | 7 5 , 0 0 0
closindRauoMoerials eq1, 500
Dithct Wages 52,500
Purchas 66,odo
1500
Expemses
1,03,SOO
PRIME CoST
WIP(1SSept). 28, Odo
Opem
cLose WIP(31Sept) e35,000
Factoy Remt% Poutt15,0do
3500.
Depricoation
250
Tndiec Wages
ADJUSTED FACTORY COST| 1,14, 150
2, 500
ORice Remk % Tane 1,20,250
CoST OF PRODUCTION

Opem Fnished Gooda s4,600

Ctose FUnishad Gòoda|31,600
3,500
Advekiimg. 6,500
THayell Wagës %
CommUiGn.
Connaige Outwand 2500
1,55,7SOO
CosT OF GooDs SOLD 2,11.00o
SALES S5,250
PROFIT
.3
2-Cost Sheat as on 31S* Manch 2oi3.
PARTICULARS AMoUNT AmoUN
Opemung Raw Maerials 30,000
Pinchast Rao Makeiala 8,12,S00
puct makiab. .
Corswmd 9,02,60g

Manula.ckrimg kalauH 11,02,90o

amd ddges
Tnwand Catlarge 39, 100

PRIME CasT 20,4460

1,30,00o
DepHaciabon on plamk |,
amd. machinerus *

Repais omachimeius 25,000

Coal 5T.900
Fackoy Rembs % Rak &27,10o
-
24,84,600
FACTORY CoST
Opem MamuactLUna 1,400
g0ody
Punchäse t23,40o
ApTUSTED FACTORY CoST 27,09,4O0
PHinking Stai.onay 9,300
Ote Salaias 94 000
Getenal ExpUmses 31, o0
Ohkce Rems s Raks 65,000,
T,900
THavel
CosT OF PRODUCTZON 29,34,300
Outwad Caraie3300
CoST OF GooDs SoLD 29,60,600
NET SALES 29, 56, 80
MARGZN 3,800
3. Cost het. oh Kivalen dtd. as on 34-12 201
PARTTCULARS MOUNTE)AMoUNT
Opeming Raw loaRuas. 300
closingRaw Mateial| esiò0

Punchoe :0 Ra Matoal 8,126

OMamuackurimg Gooda 1,214.

Manulacktumg toages 11,624

olias|
21,22
PRTME CoST
Depteeiaion of Plamt 1,300
Primtin9 StaiOnau
epabufo Plamis. 250
Coal.
Fackoy Remb, 8. Ratts 2,271
391
Candige Inuvandbb
FACTORY COST . 26,113,
iCA Salaies 40
OcRemb % Raes 650
Gemanal Expemyea| 31
CoST OF PRODUCTION 28,020
Opem Funushed Goods
cloe Fnishad Goodb, 200
CaaigR Outtoads 233
THaue Experoes 279.
DUScomt_ 344
CoST OF GOODs &oLD 29,630
SALES 29,942
PROFIT 262
4 Cost Sheak as an 318t Seplmber 2014.
PARTICULAR$ AMoUNT(E |AMouNTH
Opeming Raw Maeriab 40,000 .

Cosiný auo Maeial eo1,80,o00

PuchaR 3,20,00
Rekamn o Purchan 4.809
FRight. ncumad ogn 16,0do
Malertial
Diuct dabon ,160, O00
Accurtad epembed on 3,090
DiNRCh' dabon.
PRIME CosT 4,59,200
Indiuct daboun 18,000
Accuad eperes on i,200
Imcirack dabour
Fackoy Supotvision| 10,000
.
Focko Rèpain 14,000
Peak, digt %Powex 52,000
Rale% Tanes 4,200
Midcallamaoun 18O0
pepHaciaßon gn Plasrk 46,oso
MachinerÜAs
DepHaciaion on build 6,400.

FACTORY CosT 6,29,50

Open WNTP 2,00,O0O
CLOe WN IR
t,92,0oo
ApTUSTED FACTORY 6,37,750
CoST
 PARTIULARS AMOUNT AMoUNTE

DepHacioian a buildims 800

Heak, Kig. 65,00
Rates % Taxes 2109
Salanis s Expemses 8000
Tnetust on bokyouRd 2000
wrds
2000
Accunad ep.on mdi
%bo'oOUh ed ismda.
6,60,0R
CoST OF PRÓDUCTION
80,000o
.

Opem imohad goods

cloe nishádood,15,00
6, 25,020
CoST OF GOODS SOLD
DepMaciaion gm 800
buildimgs
Pkak, ight % Pouse 6500
Thayellimg 11,00O
,
Sales RekuNUn % Rebak 14,000
Salus CommiisLon 83,600
Sal PtOmofion 22,500 .

Dis ibuäor dapt. 13.00g

TOTAL CoST I31,42O

SALES 68,0o00
PROFIT 36,580
5. Cost 8hat oMS Ryam EnOYDrUN
PARTICULRXS MOUNT(E |AMOUNT(

Opeming RauoMateia,: 1,88, OOo

CtosumgRoio Makial 2,0o,000
ctosU Pucho 8, 32, dOo
2,38,40o
Ditack age 10, 58,400|
PRIMË CoST
Repaius to plánk% A,24 s00
Kep machimu12,000
12,000
Renbs, Ratks % TanRs
FHighb inwand 32,O00.
ndihck 0ages
Depkeciaion 28,400

ElecbuciH 48,000"

Fuel 64,800
Mamager's Salauu 9,600.
FACTORY CoST 13,11,600
Salaries to Adumm. A0,00O
Sta 6400
ORRCR 2400
FuthituH 24 O0O
Diucto's RL.
MasnagRH's S6lay 38,400
Gemdal Change 24800
CoST OF. PRODuCTION 14,44,60
Feight Ouktoand 20,000
COh dicoUmt 14 000
Thayelling 12,400
Salusmam's 8alaku 33,600
SALES 15, 27,600
s. Cost Sheat Pa.PpeMul
m amua 2014
PARTICULARS."** AMoUNT(Ð|AMO UNT
25,000
Papon Pulp
3000
O f e k , miscallameOUs
6000
80 Skled mem
2000
40 WnskULA MLm 3000
Spl. 29ui5m~sMs
1000
SpL
SpL des CoST A0,000
PRTME CoST.
Vatiata on: DW 8000
FoxRd 0n DW. 4900
52,8oo
FACTORY COST
CHadik om accoumt 860
Salas
.
ADTbSTED FACTORY
CoST
4000
Adminisbtatiye
Overhaad
CoST OF PRODUCTION,
5600O

Sellimg Ditübuäon|
Overhaads

ToTAL CoST 63,800

6380
PROFIT
SPot 4o0.tormes F0,18a
175-45
SP tonMAD
7 Cost Shask kot_ea rdimg 2o12.
PARTICULARS AMoUNT(E|MoUNTG
Maeials Cost 2,64,000
,16,0O
PRIME COST 480,000o
Plamk maintainamca 25,Ó0O
DepHeciabon on plant 8,foo
igheunga 6, 300
Poer
Tmdiect Wages.
10,600
31100
Renal ko Keaekold 9,600
ipmUnt
Conumala StoAs 7,600
FACTORY CoST 594,30o
Masmogement Salaries 22,O00
Geranal Chonggs 15,600
CoST OF PRODUCTION 531,900
Sellima Expemses.30,000
Sales ptods Om
4,000
sclbp,
CoST OF SALESs 6,57,700
O SP im 2012 = 6 75 x 120,000 -8.10,000.

PROt =(8,to,000-657,10O)= 52,300

S P in 2013 64x (40,000+1,20,ooo).
10,24,000.
.Prima Cost z6,40,O0O.
Factou Cost : 2 7, 5A,300
COP 7,91,90o
COS E 3, 7,OO
*PRO= (ta,24,0o -8,17,FOo) Z3,06,300
=
Ra-Cost Shaet jot 22a emnding 2oA.
PARTICULRXS. MOUNT E AMQUNT
Makial 35,000
Opeming Ras © 4.900
CtosUma Raw MakOids|
ctouT PuRchae 52,500
q5,0000
Diuct Wages
PRIME CoST 137,6oO
Fackoy: Expens 17,500|
.195,1O0
FACTORY Co$T
EstalishSmgmk 10,000.
OverhRady_ .2,05,tOO
CoST OF PRODUCTION.
Opem FmIshed Goodb
close Fumis had God|-)35,000 1 , 0,100
CoST OF qooDS SoLD 1,89,00O-
SALES
18900
PROFIT \
PROFI %|. 11-11%

8b Cost Sheat fo yean emdimå 2015.

PARTICULAKS. AMoUNT (DAMoUNTE)-
Maleials 2348
Woges 26,125
PRIME CosT 49.813r
Facko Overhead» 4315
FACTORY COST 54 24%
Adminikaäye
aOd 2500
Overheods
CoST OF PRODUCTION 56,48
PROFIT .6,3s0.
SELLING PRZCE 63,098
SP/wri 63098.
9-Cost Shut ko an endina 2014
PRRTTCU}ARS *AMOUNTHMOUNT
Material» Cos 2,40,OO0
00o2,00
2, 00 000
dages. 4.40,0b00
PRIME CoST
4,40,000
Factou Overheads 120,000
FACTORY CoST: 5,60,00o

Adrninis tkrahie epem 1,34,0oo

CoST OF PROD UCT ZON 694,000
Distubution expemes56,600
Selling enpenaes | 89,60p
CoST OF SALES 8,39,600
PROFIT 7 680
8396
,10
207
Cost Sheat kot eaN emdimg' 201sS
PARTICULARS AMOUNT(E)|AMOUNT
Mateüals Cost ' 32.000
oges 20,000
PRIMÈ COST 53,00O
Fackoy Overhead»| 1,44.00o
FACTORY CoST. 1,96,00o
Admimibflahur EzpemR1,S0,1SSO
CoST OF PRODUCTION
3,46,s0
Sellimg Enpenes 100,800
Disübukon Epemes50,40O
CoST OF SALES 4,97,950
SALES 597,540
0. CosSr Oa ro:mUTuactwman.
PARTICULARS AMOUNT (ES AMoUNTE)
Douct Makrials 336, 06O
96.000
4,32,00O.
PRTME CoST.
Find Ovexheadb 2,64000
Vaxialla Over.haady2,40,00o
9,38,0Oo
FACTOR CoST. ,

Sellimg Overheads 80, O00.

CoST OF SALES. 10,15,00o
PROFIT 1.89,SOO
SELiING PRICE. 119q50O
19.9
SPumi