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

TOTAL COST OR COST OF SALES

PROFIT
SALES

X
X