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  • Cost Sheet Hanish

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    ashmeet sabharwal
    10 views7 pages
    The document provides financial information for a company in 2018 and 2019, including opening stock amounts, purchases, direct expenses, factory overheads, cost of goods sold, administrative costs, selling and distribution expenses, sales revenue, and profit. Key figures are total variable costs of Rs. 2.515 million and Rs. 2.954 million for 2018 and 2019 respectively, total fixed costs of Rs. 0.805 million for both years, and sales of Rs. 8.5 million and Rs. 10.563 million for 2018 and 2019 respectively. This results in a profit of Rs. 1.983 million in 2018 and Rs. 2.595 million in 2019.

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    COST SHEET HANISH

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    The document provides financial information for a company in 2018 and 2019, including opening stock amounts, purchases, direct expenses, factory overheads, cost of goods sold, administrative costs, selling and distribution expenses, sales revenue, and profit. Key figures are total variable costs of Rs. 2.515 million and Rs. 2.954 million for 2018 and 2019 respectively, total fixed costs of Rs. 0.805 million for both years, and sales of Rs. 8.5 million and Rs. 10.563 million for 2018 and 2019 respectively. This results in a profit of Rs. 1.983 million in 2018 and Rs. 2.595 million in 2019.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    10 views7 pages

    Cost Sheet Hanish

    Uploaded by

    ashmeet sabharwal
    The document provides financial information for a company in 2018 and 2019, including opening stock amounts, purchases, direct expenses, factory overheads, cost of goods sold, administrative costs, selling and distribution expenses, sales revenue, and profit. Key figures are total variable costs of Rs. 2.515 million and Rs. 2.954 million for 2018 and 2019 respectively, total fixed costs of Rs. 0.805 million for both years, and sales of Rs. 8.5 million and Rs. 10.563 million for 2018 and 2019 respectively. This results in a profit of Rs. 1.983 million in 2018 and Rs. 2.595 million in 2019.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 7

    PARTICULARS AMOUNT(2018)

    OPENING STOCK 1,000,000


    RAW MATERIALS 300000
    DRY FRUITS 250000
    MILK 300000
    FLAVOURS 350000
    OTHER INGREDIENTS 200000
    SUGAR 250000
    CUP 150000
    CUTLERY 100000
    SEASONAL FRUITS 50000
    WAFFLE 100000
    COCOA 150000
    RAW MATERIAL CONSUMED 3200000
    DIRECT EXPENSES 220000
    DIRECT LABOUR 530000
    PRIME COST 3950000
    FACTORY Overheads
    FIXED:
    DEPRECIATION 250000
    RENT 100000
    POWER 175000
    INSURANCE 150000
    SUPERVISOR'S SALARY 60000
    VARIABLE:
    ELECTRICITY 100000
    RUNNING EXPENSES 905000
    TOTAL 1740000
    COST OF GOODS SOLD 5690000
    ADMINISTRATIVE COST
    EMPLOYEE COST 650000
    TELEPHONE 10000
    TAXES 40000
    CARRIAGE OUTWARD 20000
    COST OF PRODUCTION 6410000
    SELLING AND DISTRIBUTION EXP
    DELIVERY VEHICLES 17500
    PETROL 15000
    PACKAGING RATES 74050
    TOTAL 106550

    Cost of sales 6516550


    SALES 8500000
    Profit 1983450
    AMOUNT (2019)
    1,560,000
    365000
    300000 Opening stock + Purchases - Closing stock = Cost of goods sold
    400000 4,200,000
    375000 5760000
    220000 1,560,000
    300000
    180000
    110000
    65000
    130000
    225000
    4230000
    250000
    552500
    5032500

    250000
    100000
    175000
    150000
    60000

    125000
    1150000
    2010000
    7042500

    725000
    12000 720000
    50000 2460000
    25000
    7854500

    20000
    17000
    77000
    114000

    7968500
    10563750
    2595250
    s - Closing stock = Cost of goods sold
    FIXED COST
    PARTICULARS AMOUNT (2018) AMOUNT (2019) CVP Analysis
    DEPRECIATION 250000 250000 Contribution = sales - variable cost
    RENT 100000 100000 P/V Ratio = Contribution/sale*100
    POWER 175000 175000 BEP Sales = fixed cost/PV Ratio
    INSURANCE 150000 150000 MOS = actual sales -BEP sales
    SUPERVISOR'S 60000 60000 MOS% = MOS/actual sales*100
    SALARY 70000 70000 TOI = sales - fixed cost - variable cost
    TOTAL FIXED COST 805000 805000
    VARIABLE COST
    PARTICULARS AMOUNT (2018) AMOUNT (2019)
    ELECTRICITY 100000 125000
    RUNNING EXPENSES 905000 1150000
    EMPLOYEE COST 650000 725000
    TELEPHONE 10000 12000
    CARRIAGE OUTWARD 20000 25000
    RAW MATERIALS 300000 365000
    DIRECT LABOUR 530000 552500
    TOTAL VARIABLE COST 2515000 2954500
    SALES 8500000 10563750
    2018 2019
    5985000 7609250
    70% 72%
    1143274.85380117 1117563.32752899
    7356725.14619883 9446186.67247101
    87% 89%
    5180000 6804250

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