d Unit Costing)

r,st SJ,eet 0
" 7.31

The following figures relate to the costing of sewin h.

12
.-trttiO• f •. months: g mac mes of one uniform size and quality
IP"- -riod o SlX
ror•pe
Stock ofraw materials as on 1.1.2022 50,00)
Stock of raw materials as on 30.6.2022 35,00)
Stock of finished goods as on 1.1.2022
NIL
Stock offmisbed goods as on 30.6.2022 (500 machines) ?
Wages paid to workers 7,30,<XX>
OireCt Expenses 10,(XX)
Works overheads 80,<XX>
Quality control cost 20,CXX>
Research and development cost relating to production activities 15,(XX)
Packing cost (Primary) 25,<XX>
Office & Administrative Overheads relating to factory 40,<XX>
General Office and administration expenses 30,<XX>
Selling and distribution expenses 20,<XX>
•
Packing cost (secondary) 15,00>
Carriage ouwards 10,000
Raw materials purchased 3,20,000
Carriage inwards 5,00>
Sales 12,50,000
The number of sewing machines manufactured during the six months was 3,000. Prepare a statement showing
the cost per sewing machine and the price to be quoted for 1,000 sewing machines to realize the same
percentage of profit as was realized during the six months referred above. Calculate ·.Norks cost and cost of
production separately.