The following cost and inventory data are taken from the accounting records of Nazrul Ltd. for the month of January 2021.
Costs incurred:
Advertising expense
Direct labor cost
Purchases of raw materials
Rent, factory building
Indirect labor
Sales commission
Utilities, factory
Maintenance, factory equipment
Supplies, factory
Depreciation, office equipment
Depreciation, factory equipment
Other selling and administrative expenses
Total sales for the year
Tk. 100,000
80,000
130,000
70,000
50,000
35,000
9,000
24,000
800
9,000
40,000
20,000
650,000
As of January 1, 2021
As of January 31, 2021
Inventories:
Raw materials
Work in process
Finished goods
Tk. 7,000
6,000
30,000
Tk. 8,000
10,000
15,000
Required:
(i) Prepare a schedule of cost of goods manufactured for the month ended January 31, 2021.
(ii) Prepare the cost of goods sold section of the income statement of Nazrul Ltd. for January 2021.
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Answer:
Given :-
75% of total 1500 are boys.
⅓ are boys
And No. of girls = 40%
To find :-
Total students
Solution :-
No. of boys :-
75% of 1500
75/100 × 1500
75 × 15
1125 boys
Now,
Numbers of girls = 1500 - 1125
=> 375
Total spectacles =>
⅓ × 1125
375
In girls
40/100 × 375
4/10 × 375
150
Total students that wear spectacles = 150 + 375 = 525
\begin{gathered} \\ \end{gathered}
like this method you want to use Hindi
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