একাদশের পরিব্যয় হিসাববিদ্যা ও আয়করের রূপরেখ, ১
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From the following records for the year 2018, prepare a Statement of Cost :
5,00,000
Sales (30,000 units)
2,80,000
Raw materials consumed
70,000
Direct wages
10,000
Chargeable expenses
50% of direct wages
Factory overhead
25,000
Administration overhead
* 1 per unit of sale
Selling and distribution overhead
42,500
Opening stock of finished goods (5,000 units)
Closing stock of finished goods (10,000 units)
Assume that finished goods are sold on the basis of FIFO principle.
Ans. : Prime Cost * 3,60,000 ; Works Cost 3,95,000 ; Cost of Production 4,20,000 ; Total Cost
3,72,500 ; Profit 1,27,500 ; Value of Closing Stock 1,20,000.
Statement showing (al Costa
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