4)ঘর্ষন বল সর্বদা কোন দিকে কাত কবে? 1
5)শূন্যস্থান পূৰণ কৰ:
• A)বস্তু যে বলের প্রভাবে উপর থেকে নীচে পড়লে
ভুবন হয.সেটি হল
B) গবমালু ইলেকট্রন গ্রহণ কবলে পবমানুটি
আধানে আহিত হয়। 1
* 6]সঠিক উওবটি লেখ:
* কঠিনতম মৌল
Answers
Answer:
MS KP MM Corporation is a manufacturer that produces cosmetics. The following information has
been taken from the company’s production, sales, and cost records for the just completed year:
Production in units 100,000
Sales in units ?
Ending finished goods Inventory in units ?
Sales in Rupees Rs 2,000,000
Costs :
Other selling and administrative expenses Rs 40,000
Other factory overhead costs Rs 22,000
Selling and administrative salaries Rs 240,000
Maintenance Factory Rs 50,000
Utilities factory Rs 60,000
Building Rent (Production Uses 80% of the Space; administrative and sales
offices use the rest)
Rs 100,000
Royalty paid for use of Production patent, Rs 0.5 per unit produced) ?
Rent for special production equipment, Rs 5000 per year plus Rs 0.2 per
unit produced)
?
Insurance factory equipment Rs 20,000
Cleaning supplies, factory Rs 10,000
Depreciation Factory Rs 18,000
Advertising cost Rs 600,000
Direct labor Rs 80,000
Indirect labor Rs 20,000
Property taxes, factory Rs 10,000
Raw material purchased Rs 200,000
Inventories Beginning of year End of year
Finished goods Rs. 0 ?
Work in process Rs 50,000 Rs 60,000
Raw materials Rs 20,000 Rs 10,000
The finished goods inventory is being carried at the average unit production cost for the year. The
selling price of the product is Rs 32 per unit.
Required:
A. Prepare a Cost of Goods Manufactured Statement for the year. (2.5 Marks)
B. Compute the number of units and cost of units in the finished goods inventory at the end of the year.
(2 Marks)
C. Prepare an Income Statement for the year under Absorption costing Method. (2.5 Marks)
D. Compute the following cost: (2 Marks)
i. Prime cost
ii. Conversion cost
iii. Inventoriable cost
iv. Non-Manufacturing cost
E. Prepare T accounts of the following (1 Marks)
i. Work in process
ii. Finished goods