Ambuja Cements Limited Sales Turnover Excise duty Closing Stock of WIP Closing Stock of FG Closing Stock of other

material Opening Stock of WIP Opening Stock of FG Opening Stock of other material Opening Stock of Raw materials Purchases of Raw materials Direct expenses on purchases Closing Stock of Raw materials Power & fuel cost Employee cost Freight Inwards & transport charges Packing Materials Stores Consumed Repairs: P&M Repairs: Factory building Repairs: others Other Operating Expenses Rent and rates Sales tax Insurance of FG Advertisement Commission expenses on sales Distribution expenses Audit Expenses Printing & Stationary Royalty & technical fees Director's Remuneration Other Administrative expenses Miscellaneous expenses Interest Depr. Tax 2004-05 2003-04 30258 23013 4279 3429 498 398 82 519 240 107 181 1356 3 189 6784 938 861 1166 981 235 84 40 101 66 33 103 330 101 4189 8 4 594 127 0 771 918 1954 399 519 240 107 290 318 15 94 1269 3 181 4636 788 632 824 737 211 68 30 11 48 25 91 244 103 3358 9 3 496 100 171 820 1142 1686 203

40% of the employee cost is treated as direct labor 60% of depr. relates to P&M and factory building Entire technical fees are related to production oriented Rent & rates are factory related expenses Cement production is as follows: Production(MTs) 12804026 10368171

Year 2004-05 2003-04

Calculate: a) COGM b) COGS c) Inventoriable Costs d) Period Costs