1. Unit produced=4000 Sales=900000
Particulars Total RS: Cost Per Unit
Direct materials 120000
Direct wages 40,000
Carrieag Inwards 50,000
expense 10000
PRIME COST 220000 55
* Factory Overheads
1.) Indirect wages 20000
2.)Work manager slalry 40000
3.) Oil & water 12000
4.) Power 5000
5.) Factory Expenses 1000
6.) Non-Productive wages 200
FACTORY COST 298200 74.55
* Administration Overheads
1.) Managers Salary 10000
2.) Officers salary 20000
3.) Phone charges 125
4.) Telegram service 20
5.) Legal expenses 3000
COST OF PRODUCTION 331345 82.84
* Selling Overheads
1.) Carriage outwards 2000
2.) Salesman salary 2456
COST OF SALES 854001 213.5
PROFIT 45999 11.5
SALES 900000 225