Cost sheet for month of November 2014 (unit Produced: 10000, Unit Sold: 11000)

Particular Amount Per Unit

Opening stock 5000
Less: Closing stock -4000
Purchase 100000
Less: Material return to supplier -2000
Carriage freight 5000
Direct wages 70000
Direct Expenses 30000
Prime cost 204000 20.4
Add: Factory Overhead
Factory rent 15000
Motive power 10000
Fuel, oil grASE 5000
Depreciation on plant 2500
Depreciation on Factory building 12000/12 1000
Repair of machinery 1000
Indirect wages 15000
Haulage 1000
Royalty 6000/12 500
Work manager salary 4000
Factory cleaning 100
Opening stock work in progress 2000
Less Closing Stock -1000
Less: Scrap Sold -1000
Drawing office salary 1000
Factory Cost 260100 26.01
Add: Admin Overhead
Rent 15000
Printing 250
Depreciation on office building 6000/12 500
Depreciation on furniture 100
Counting office salary 1000
Cost of production 276950 27.695
Add: Opening stock 10000
Less: Closing stock -23913
Cost of Good Sold 263037 23.91
Add: Selling and distribution Overhead q
Advertising 10000
Sales man travelling expenses 5000
After sales services 11000 1
Rent and insurance of ware houses 750
Expenses of delivery van 263037 5261
Salary of packing department 1000
Total cost / cost of sales 296048 26.91
Profit 50827 4.62
Sales 346875 31.53
Cost Sheet for month of November 2014 (Unit Produced: 19030 Unit Sold: 11418)

Raw material Consumed 450000

Direct wages 294000
Prime cost 744000
Add: Factory cost 2300*3 6900
Factory cost 750900
Add: Office OH 10% 75090
Cost of Production 825990 43.40
Less Closing Stock (19030- 11418) 7612 unit -330361
Cost of Good Sold 495629 43.40
Add: Selling and distribution 11418
Total Cost 507047 44.4
Loss -164507 14.4
Sales 342540 30

Cost sheet for the March 2015 (Unit Produced : 1200)

Particular Amount Per unit

Material 1152000 960
Direct Labour 1512000 1260
Prime Cost 2664000 2220
Add: Manufacturing Cost 666000 555
500000---------------2000000
?------------2664000
Factory cost 3330000 2775
Add: Office Overhead
Management Staff salary 600000 500
Rent 100000 83.33
General expenditure 200000 166.67
Cost of production 4230000 3525
Add: Selling and Distribution Overhead 360000 300
Total cost 4590000 3825
Profit 510000 425
Sales 5100000 4250

Suppose Sales price = 100

Less Profit =-10

Cost =90

90------------ 3825/4590000

100-----------?