Manufacturing Account

Sl.
Particulars
No. (amount in Rs)
Raw Materials
Opening Stock 8,71,338
Purchases 6,42,846
Add Carriage Inwards

Less Return Outwards

Raw Materials available

Less Closing Stock 11,52,023
Cost of raw materials used
Direct Labor 1,40,038
Prime Cost

Factory Over Head

Salaries 2,40,000
Deposit On Plant and machinery
Plant Repairs and Maintenance 25000
Rent and Rates
Power 2 2,914
Indirect materials 150000
Total Factory Over Head

Factory Production Cost 1220798.00