Question

A and 'B'. During the period
whicles Productions
its of A' and 1,600 units of B'vehicles. Pro
24,00
Direct labour
Machines expenses
Labour amenities
General expenses
6.22/Yashraj
Illustration 16. A company makes two types of vehicles 'Aand
013 months company manufactured 1.200 units of A'and 1.600
costs were as under-
Materials
3,96,000
Stores overhead
39,600
Depreciation
4,400
Works expenses
60,000
Other information-
Materials cost ratio per unit....
Direct labour ratio per unit ...
Machine utilisation ratio per unit
Eind out the total cost and cost per unit of each type of vehicles a
apportionment of expenses.
Solution :
Particulars
16,000
Direct materials consumed (3:8)
Direct wages (1:2)
each type of vehicles and state the basis of
(DAVV&D
Cost sheet
A (1,200)
B (1,600) Total
Total Per unit Total Per unit
1,08,000
902,88,000 180 3,96,000
8,000
6.67
1024,000
Prime cost | 1,16,000 96.67 3,04,000 190 4,20,001
Factory (Works) overhead:
10,800 9.00
Stores overhead (3:8)
28,800
39,60
Depreciation (3:8)
1,200 1.00 3,200
Machine expenses (3:8)
2,400 2.00 6,400 4 8.80
Exps, on labour amenities (1:2)
1,000 .83 2,000 1.25 3.00
General factory overheds (1:2)
20,000 16.67 40,000 25.00 60,000
Factory cost 1,51,400 126.173,84,400 240.25 5,35,00
Administrative and selling overhead :-
(10% of factory cost) 15,140 12.62 38.4401 24.0353,68
Cost of production | 1,66,540 138.794,22,840 264.28 5,898
18
tal cost ratio :
(1) Materials
(2) Labour
(3) Machine
=
=
=
(1,200 * 1): (1,600 x 9) = 1,200 : 3,200 = 3:8
(1,200 x 2): (1,600 x 3) = 2,400: 4,800 = 1:9
(1,200 x 1): (1,600 x 9) = 1,200 : 3,200 = 3:8
L
a
goods old
man ta
156 000 and selling​

Answer 1

HEYA MATE YOUR ANSWER IS

Cost of production | 1,66,540 138.794,22,840 264.28 5,898

18

tal cost ratio :

(1) Materials

(2) Labour

(3) Machine

=

=

=

(

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