Statement of Cost Breakdown
| Cost Element / Particulars | Total Amount (₹) | Cost Per Unit (₹) |
|---|---|---|
| Direct Materials Consumed (Raw Materials) | ₹40.00 | |
| Direct Labour / Wages | ₹20.00 | |
| Direct Expenses (Carriage, Royalties) | ₹5.00 | |
| A. PRIME COST | ₹6,50,000.00 | ₹65.00 |
| Factory / Works Overheads (Rent, Power, Dep.) | ₹15.00 | |
| B. WORKS COST / FACTORY COST | ₹8,00,000.00 | ₹80.00 |
| Office & Administration Overheads | ₹10.00 | |
| C. COST OF PRODUCTION | ₹9,00,000.00 | ₹90.00 |
| Selling & Distribution Overheads | ₹8.00 | |
| D. TOTAL COST / COST OF SALES | ₹9,80,000.00 | ₹98.00 |
| Profit Margin | ₹22.00 | |
| E. SELLING PRICE / SALES VALUE | ₹12,00,000.00 | ₹120.00 |