Prime Cost

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Particulars

Opening Stock of Materials


Add: Purchase of Materials
Less: Closing Stock
Direct Wages
Direct Expenses
Prime Cost

2012-13
Cost Per Unit (Rs) TotalCost (Rs)
59000

1.4

-4000
10000
12000
77000

Total Introduced (Units) 59000


Transferred Units = 55000
Total Sales (Units)
47000
Selling Price
7.5 Rs
Sales
352500

2013-14
Cost Per Unit (Rs) TotalCost (Rs)
4000
98000

1.39673913

-6000
16500
16000
128500

Total Introduced (Units) 98000


Transferred Units = 92000
Total Sales (Units)
80000
Selling Price
7.5 Rs
Sales
600000

2014-15
Cost Per Unit (Rs) TotalCost (Rs)
6000
135000

1.384615385

-5000
24000
20000
180000

Total Introduced (Units) 135000


Transferred Units = 130000
Total Sales (Units)
115000
Selling Price
7.5 Rs
Sales
862500

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