when 5 is subtracted by a number we get 30
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Ltd., are the manufactures of moonlight Torches. The
following data relate to manufacture of torches during the
month of March 2015.
Raw materials consumed Rs. 20,000
Direct wages Rs. 12,000
Machine hours worked 9,500 hours
Machine hours rate Rs. 2
Office overhead 20% of works cost
Selling overhead 50 paise per unit
Units produced 20,000 units
Units sold 18,000 @ Rs. 5 per unit.
Prepare a cost sheet showing the cost and the profit per unit and the total profit earned.
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