|Particulars |Amount |Amount |
|Opening Stock of Raw Material | *** | |
|Add: Purchase of Raw materials |*** | |
|Add: Purchase Expenses |*** | |
|Less: Closing stock of Raw Materials |*** | |
|Raw Materials Consumed |*** | |
|Direct Wages (Labour) |*** | |
|Direct Charges |*** | |
|Prime cost (1) | |*** |
|Add :- Factory Over Heads: | | |
|Factory Rent |*** | |
|Factory Power |*** | |
|Indirect Material |*** | |
|Indirect Wages Supervisor Salary |*** | |
| |*** | |
|Drawing Office Salary