Cost Sheet

  • June 2020
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Cost Sheet for the period end Units Produced = PARTICULARS DIRECT COST: Direct Material (Raw Material Consumed) Opening Stock of Raw Material Add: Purchases Add: Carriage inward, Freight Inward, Octroi & custom duty Less: Closing Stock of Raw Material Direct Wages Direct Expenses PRIME COST INDIRECT COST WORKS OR FACTORY OVERHEADS Indirect Materials Indirect Wages Leave/Overtime Wages Fuel & Motive Power Factory Rent & Taxes Plant, Electric Equiptment, etc. Work Salary Factory Lighting & Supervision Depriciation on Plant & Machinery Less: Sale of Scrap

X X X

X X X X X X X X X X X

Less: Closing stock of Work-in-progress WORKS COST

Add: Opening Stock of Finished Goods

TOTAL COST

COST/UNIT

X X X X

X X X X

X X X X X X

X X X X X X

X X

X X

X X X

Add: Opening Stck of Work-in-progress

Add: OFFICE & ADMINISTRATIVE OVERHEADS Office Salaries Office Rent & Rates Establishment Charges Depreciation on Office Furniture & Building Office Lighting Legal Charges Audit Fees Bank Charges & Commission COST OF PRODUCTION

Units Sold =

X X X X X X X X

Less: Closing Stock of Finished Goods COST OF GOODS SOLD

X X X X

Add: SELLING & DISTRIBUTION OVERHEADS Salary & Commission of Salesmen Advertisiment Charges Depriciation on Delivery Vans Packing Charges

X X X X

X

TOTAL COST OR COST OF SALES

X

PROFIT SALES

X X

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