From the following information, prepare a cost sheet showing the total cost per ton for the period ended on
| Raw materials Productive wages Direct expenses Unproductive wages Factory rent and taxes Factory lighting Factory heating Motive power Haulage Director’s fees (works) Directors fees (office) Factory cleaning Sundry office expenses Expenses Factory stationery Office stationery Loose tools written off | 33,000 35,000 3,000 10,500 2,200 1,500 4,400 3,000 1,000 2,000 500 200 800 750 900 600 | Rent and taxes (office) Water supply Factory insurance Office insurance Legal expenses Rent of warehouse Depreciation-- Plant and machinery Office building Delivery vans Bad debt Advertising Sales department salaries Up keeping of delivery vans Bank charges Commission on sales | 500 1,200 1,100 500 400 300 2,000 1,000 200 100 300 1,500 700 50 1,500 |
Solution
Cost sheet for the period ended on December 31, 1998
| Raw materials Production wages Direct expenses Prime cost Add--works overheads: Unproductive wages Factory rent and taxes Factory lighting Factory heating | $. 33,000 35,000 3,000 7,500 2,200 1,500 4,400 | 71,000 |
| Motive power Haulage Directors’ fees (works) Factory cleaning Estimating expenses Factory stationery Loses tools written off Water supply Factory insurance Depreciation of plant and machinery Works cost Add-- office overhead Directors’ fees (office) Sundry office expenses Office stationery Rent and taxes (office) Office insurance Legal expenses Depreciation of office building Bank charges Office cost Add-- selling and distribution overheads Rent of warehouse Depreciation on delivery vans Bad debts Advertising Sales department salaries Commission on sales Upkeep of delivery vans Total cost Cost per ton $. 1,18,200/10,000 = $. 11.82 | 3,000 1,000 500 800 750 600 1,200 1,100 2,000 2,000 200 900 500 500 400 1,000 50 300 200 100 300 1,500 1,500 700 | 37,050 1,08,050 5,5501,13,600 4,6001,18,200 |
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