Solution.xlsx

	A	B	C
1	Cost Sheet for the Month of April 2020
2	Output = 4000 units
3
4	Particulars	Total Cost	Cost Per Unit
5	Raw Material	180000	45
6	Add: Direct Wages	90000	22.5
7	Add: Direct Expenses	0	0
8	Prime Cost	270000	67.5
9	Add: Factory Overheads (10000 * 8)	80000	20
10	Cost of Production	350000	87.5
11	Less: Closing Stock of Finished Stocks (4000-3600) = 400 units * 87.50	35000
12	Cost of Goods Sold	315000	87.5
13	Add: Administrative Overheads	35000	9.72
14	Add: Selling Overheads (3600 * 5)	18000	5
15	Cost of Sales (Total Cost)	368000	102.22
16
17	Profit for Month
18	Sales (3600 * 120)	432000
19	Less: Cost of Sales	368000
20	Profit	64000
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