Cost Material Sheet n

MAIN DATA SHEET

Material
melamin prouder Paper Glaze

Rates
0.14 1.5 0.28

Labor Rates
Processing Department Polishing Department Finishing department

Rate
3 2.5 2

Applied FOH Rate

Supervisor Salary Repairs & Maintenance Materials management salaries Factory utilities

Rate
50% 90% 70% 150%

Direct Material
S.no 1 2 3 Type melamin powder Paper Glaze Sub-Total U/M g p g Quantity 332.5 1 17.5 Rate 0.14 1.5 0.28

Direct Labor
S.no 2 3 4 Type Processing Department Polishing Department finishing department Sub-Total U/M hours hours hours Time 2 1.5 1.5 Rate 3 2.5 2

Applied Factory Overhead

S.no 1 2 3 4 Type supervisor salary Repairs & Maintenance Materials management salaries Factory utilities Sub Total U/M Hours Hours Hours Hours Rate 50% 90% 70% 150%

Total Factory Cost

Amount 46.55 1.5 4.9 52.95

Amount 6 3.75 3 12.75

Amount 6.375 11.475 8.925 19.125 45.9

111.6

Direct Material
S.no 1 2 3 Type melamin powder Paper Glaze Sub-Total U/M g p g Quantity 261.5 1 13.5 Rate 0.14 1.5 0.28

Direct Labor
S.no 2 3 4 Type Processing Department Polishing Department Finishing Department Sub-Total U/M hours hours hours Time 2 1.5 1.5 Rate 3 2.5 2

Applied Factory Overhead

S.no 1 2 3 4 Type supervisor salary Repairs & Maintenance Materials management salaries Factory utilities Sub Total U/M hours Hours Hours Hours Rate 50% 90% 70% 150%

Total Factory Cost

Amount 36.61 1.5 3.78 41.89

Amount 6 3.75 3 12.75

Amount 6.375 11.475 8.925 19.125 45.9

100.54

Direct Material
S.no 1 2 3 Type Melamin powder Paper Glaze Sub-Total U/M g p g Quantity 190 1 10 Rate 0.14 1.5 0.28

Direct Labor
S.no 2 3 4 Type Processing Department Polishing Department Finishing department Sub-Total U/M hours hours hours Time 2 1.5 1.5 Rate 3 2.5 2

Applied Factory Overhead

S.no 1 2 3 4 Type Supervisor salary Repairs & Maintenance Materials management salaries Factory utilities Sub Total U/M Hours Hours Hours Hours Rate 50% 90% 70% 150%

Total Factory Cost

Amount 26.6 1.5 2.8 30.9

Amount 6 3.75 3 12.75

Amount 6.375 11.475 8.925 19.125 45.9

89.55

Direct Material
S.no 1 2 3 Type melamin powder Paper Glaze Sub-Total U/M g p g Quantity 190 1 10 Rate 0.14 1.5 0.28

Direct Labor
S.no 2 3 4 Type Processing Department Polishing Department Finishing department Sub-Total U/M hours hours hours Time 2 1.5 1.5 Rate 3 2.5 2

Applied Factory Overhead

S.no 1 2 3 4 Type Supervisor salary Repairs & Maintenance Materials management salaries Factory utilities Sub Total U/M Hours Hours Hours Hours Rate 50% 90% 70% 150%

Total Factory Cost

Amount 26.6 1.5 2.8 30.9

Amount 6 3.75 3 12.75

Amount 6.375 11.475 8.925 19.125 45.9

89.55

Direct Material
S.no 1 2 3 Type Melamin powder Paper Glaze Sub-Total U/M g p g Quantity 142.5 1 7.5 Rate 0.14 1.5 0.28 Amount 19.95 1.5 2.1 23.55

Direct Labor
S.no 2 3 4 Type Processing Department Polishing Department Finishing department Sub-Total U/M hours hours hours Time 2 1.5 1.5 Rate 3 2.5 2 Amount 6 3.75 3 12.75

Applied Factory Overhead

S.no 1 2 3 4 Type U/M Supervisor salary Hours Repairs & Maintenance Hours Materials management salaries Hours Factory utilities Hours Sub Total Rate 50% 90% 70% 150% Amount 6.375 11.475 8.925 19.125 45.9

Total Factory Cost

82.2

Direct Material
S.no 1 2 3 Type melamin powder Paper Glaze Sub-Total U/M g p g Quantity 95 1 5 Rate 0.14 1.5 0.28 Amount 13.3 1.5 1.4 16.2

Direct Labor
S.no 2 3 4 Type Processing Department Polishing Department Finishing department Sub-Total U/M hours hours hours Time 2 1.5 1.5 Rate 3 2.5 2 Amount 6 3.75 3 12.75

Applied Factory Overhead

S.no 1 2 3 4 Type supervisor salary Repairs & Maintenance Materials management salaries Factory utilities Sub Total U/M Hours Hours Hours Hours Rate 50% 90% 70% 150% Amount 6.375 11.475 8.925 19.125 45.9

Total Factory Cost

74.85

Direct Material
S.no 1 2 3 Type melamin powder Paper Glaze Sub-Total U/M g p g Quantity 237.5 1 12.5 Rate 0.14 1.5 0.28 Amount 33.25 1.5 3.5 38.25

Direct Labor
S.no 2 3 4 Type Processing Department Polishing Department Finishing department Sub-Total U/M hours hours hours Time 2 1.5 1.5 Rate 3 2.5 2 Amount 6 3.75 3 12.75

Applied Factory Overhead

S.no 1 2 3 4 Type supervisor salary Repairs & Maintenance Materials management salaries Factory utilities Sub Total U/M Hours Hours Hours Hours Rate 50% 90% 70% 150% Amount 6.375 11.475 8.925 19.125 45.9

Total Factory Cost

96.9

MATERIAL Flour SUGAR Water VEGITABLE OIL Yeast MILK Salt EGG ZEERA

0 UOM KG KG LITER LITER GRAMS LITER KG DOZEN

100

GRAMS

VALUE 40 56 10 200 100 55 20 120 60

Direct Material
S.no 1 2 Type FLOUR SUGAR SALT EGG MILK Sub-Total U/M grams grams grams dozen grams Quantity 400GM 1GM 0.05GM 1 250GM Rate Amount 16 0.056 0.001 10 14 40.057

Direct Labor
S.no 2 Type Direct labour/wages Sub-Total U/M hours Time 2 Rate 5 Amount 10 10

Applied Factory Overhead

S.no 1 2 3 Type RENT UTILITIES BAKERY EXPENSE Sub Total U/M Hours Hours Hours Time 2 2 2 Rate 2% 2% 1% Amount 4 4 2 10

Total Factory Cost

This is the cost of one donut=60

60.057

Donut

Direct Material
S.no 1 2 Type FLOUR SALT SUGAR MILK EGG Sub-Total U/M KG KG KG LITER DOZENS Quantity 0.05 0.05 2 1 Rate 0.14 1.5 Amount 0.125 0.01 1.12 2 10 10.135

0.28

Direct Labor
S.no 2 LABOUR Sub-Total Type U/M hours Time 2 Rate 2 Amount 4 4

Applied Factory Overhead

S.no 1 2 3 4 Type RENT UTILIITES STOREHOUSE RENT BAKERY EXPENSE Sub Total U/M Hours Hours Hours Hours Time 2 2 2 2 Rate 1% 2% 1% 1% Amount 2 4 2 2 10

Total Factory Cost

24.135
THIS IS THE COST OF ONE BUN=24

BUN

Direct Material
S.no 1 2 Type EGG BUTTER ISUGAR FLOUR ZEERA SALT Sub-Total U/M dozen grams kilogram kilogram grams kilogram Quantity 1 250GM 250GM 250GM 1GM 0.5GM Rate 0.14 1.5 Amount 10 0.446428571 0.625 0.6 0.1 10.1

0.28

Direct Labor
S.no 2 Type Direct labour/wages Sub-Total U/M hours Time 2 Rate 2 Amount 4 4

Applied Factory Overhead

S.no 1 2 3 4 Type RENT UTILITIES BAKERY EXPENSE STOREHOUSE RENT Sub Total U/M Hours Hours Hours Hours time 2 2 1.5 1.5 Rate 2% 2% 2% 2% Amount 4 4 3 3 14

Total Factory Cost

28.1

THIS IS THE COST OF 30 ZEERA BISCUIT

Zeera biscuit

RA BISCUIT

S.No.

Product 1 Dounut 2 bun 3 biscuit

Material 40 10 10

Labor

FOH 10 10 4 4 10 14

Total 60 24 28

Marketing 3 5% 1.44 6% 1.68 6%

Admin 4.8 8% 1.44 6% 1.68 6%

Total Cost 67.8 26.88 31.36

Markup 10.848 16% 3.23 12% 3.76 12%

Sale Price Rs. 78.648 30.11 35.12