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Salt

Rangooli

Salt

Sticks

Aluminium hanger

Sticks

particulars Material cost: salt color bulb Kite paper

units

Per unit (Rs.) 5 20 100 5

amount

1000 1000 1000 1000

5000 20000 100000 5000

wire
holder rod M-seal

1000
1000 1000 1000

8
5 10 25 total

8000
5000 10000 25000 178000

particulars

Amount (per unit) 1000

Amount

Quantity produced

Direct cost
Direct material Total direct labor Prime cost Indirect cost

178000
800000 478000

Factory overheads
Works cost Office and admin expenses rent electricity 68200 70000 60000 3500

Selling and distribution expenses

73500

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