X Ltd manufactures a consumable product. From the following data relating to a year, you are…

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Model: Preparation of cost sheet

X Ltd manufactures a consumable product. From the following data relating to a year, you are required to prepare the cost sheet.

Materials (opening)

30,000

Materials (closing)

25,000

Work-in-progress (opening)

50,000

Work-in-progress (closing)

55,000

Finished goods (opening)

60,000

Finished goods (closing)

80,000

Materials purchased during the year

1,20,000

Direct labour

90,000

Manufacturing overhead

80,000

Selling expenses

40,000

General expenses

32,000

Sales

3,92,000

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