19. Prepare the Cost Sheet to show the total cost of production and cost per unit of
goods manufactured by a company for the month of July, 2018. Also find the cost
sales and profit.
Stock of Raw Materials 1-7-2018
3,000 Office Rent
Raw Materials purchased
28,000 General Expenses
400
Stock Raw Material, 31-7-2018 4,500 Discount on Sales
Depreciation on Plant
1,500 Advertisement Expenses
Loss on sale of a part of Plant
300 (to be charged fully)
Factory Rent and Rates
3,000 Manufacturing wages
Sales
50.000
The number of units produced during July 2018 was 3,000
The stocks of finished goods are 200 and 400 units on 1-7-2018 and 31-7-2018
respectively. The total cost of the units on hand on 1-7-2018 was * 2,800. All these had
been sold during the month.
(CHSE Odisha 2017 Modified)
ns. [Cost of Production 38,900; Cost of goods manufactured per unit? 19.97Cost of
Sales 37,113; Profit* 12,887).
20
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