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From the following data prepare a Cost Sheet.

December 02, 2017 By: Meliza Category: 1st SEM

3 From the following data prepare a Cost Sheet.


Opening cost of Raw materials                 30,000

Closing stock of Raw materials                20,000

Purchase of Raw materials              1,90,000

Sales                                                          6,50,000

Prime Cost                                        4,10,000

Factory Overhead                                      1,20,000

Administration Overhead                          90,000

10 % of the output remained unsold. There was no Direct Expenses

From the above information prepare a Cost Sheet.


Answer: Cost sheet

Particulars Total (Rs.) (Rs.)
Opening cost of Raw materials 30,000
Add: Purchases of raw materials 1,90,000
Less: Closing stock of raw materials 20,000
Raw materials consumed 2,00,000
Direct Wages (Prime cost minus Direct materials) 2,10,000
Prime cost 4,10,000
Factory Overheads 1,20,000
Works cost 5,30,000
Administration Overhead 90,000
Cost of production 6,20,000
Less: closing stock of finished goods 10 % of 6.20,000 (62,000)
Cost of Sales 5,58,000
Profit (balancing figure) 92,000
Sales 6,50,000



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