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Cost Sheet
Information for the January
Raw material Purchased 200000
Plant Purchased ( life =5) 420000
Direct Wages 85000
Royalty for using know-how 60000
Rent for factory building 30000
Rent for admin building 50000
Rent for show room 55000
Salary of admin staf 120000
Salary of factory manager 40000
Salesmen salary 60000
Units Produced 2000
Raw material Purchased ( 500 units) 50000
Direct labour 25000
Direct Expenses 15000
Factory Rent 60000
Administration Expenses 100000
Selling and Distribution Epenses 30000
With Inventory
Inventory information
Raw Material
Opening 0
Purchase 500
Used 400
Production ( factory level) 1000
WIP
Opening
Closing 300
Finished Goods (ready for sales)
Opening 0
Closing 100
Consumable Materials
Units Amount
Opening Stock 2000 20000
Purchases 10000 120000
Closing Stock 1000 12000
Electricity 26000
Factory 50%
Admin 20%
Sales 30%
Transport 18000
Purchase Related 10%
Sales Related 90%
Interest paid
Dividend Recived from X 15000
Units produced 2000
Sold all unit at price 400
Started business with cash of Rs. 100,000
Availed 10% loan: 300,000 and used the money to purchas plant
(life: 10 years)
Purchased raw material : 50000 units @ 5 on credit
Wages: 10,000 per month
Office Rent for month: 10000
Factory rent: 15000 per month
Factory manager salary: 18000 per month
Office manager’s salary: 20000 per month
Sales manager’s salary: 25000 per month
Production the first month: 10 000 units and entire stock sold @
100 for cash
Purchased shares for Rs. 20,000 and sold at the end of the month
for 21500