Trousers

COST SHEET: DIRECT COSTI

Components

Descripition

Fabric Main Fabric Pocket interlining waistband fusing

plain weave (polycotton) poplin fusing material

Trims Button brand label 1 Size label Care label Brand label 2 Zipper polybag Export carton Price tag Thread

plastic button back, below waistband left front, below waistband back side, right, leather metal sliding zipper polythene cardboard paper dark blue , 3 ply

Direct Labor CMT

TOTAL DIRECT Variable Overheads Margin TOTAL COS profit= 30% of total raw material cost= 3 30% of (6278300-86800) = price = totall cost cost + profit =7533960 =7533960 + 1857450 = 9391410 price per unit = 9391410/10000 = Rs.939.14

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NG Per Unit Cost Rate Price/ unit

Per Unit Consumption 2.5 mts 0.35mt 0.5 mt 1 1 1 1 1 1 1 1 per 20 units 1 2 bobbibs

Rs. 230/mt Rs. 35/mt Rs.25/mt

Rs. 575 Rs. 12.25 Rs. 12.50

Rs.0.90 Rs. 0.80 Rs. 0.20 Rs. 0.30 Rs.0.60 Rs 8 Rs.1 Rs.4 Rs0.4. Rs. 3.5

Rs. 0.90 Rs. 0.80 Rs. 0.20 Rs. 0.30 Rs.0.60 Rs.8.00 Rs.1 Rs.0.2 Rs0.40 Rs. 7.00

9000 8000 2000 3000 6000 80000 10000 2000 4000 70000

Rs.8.68

86800 6278300

OST at 20% of total direct cost

T 1857450

Cost for 10,000 un (in Rs) 5750000 122500 125000

1255660 7533960





its

polybag

polythene





COST SHEET: ABSORPTION

Components

Descripition

Fabric Main Fabric Pocket interlining waistband fusing

plain weave (polycotton) poplin fusing material

Trims Button brand label 1 Size label Care label Brand label 2 Zipper polybag Export carton Price tag Thread

plastic button back, below waistband left front, below waistband back side, right, leather metal sliding zipper polythene cardboard paper dark blue , 3 ply

Overheads Electricity Indirect labour cost Margin Rent Employee insurance

at R Rs. TOTAL INDIRECT COS

profit= 30% of total raw material cost= 3 30% of (6278300-86800) = 185 Price= 6278300+ 2129603 + 1857450 = Rs.10265353 price per unit = 10265353/10000=1026.50





OSTING

Per Unit Consumption 2.5 mts 0.35mt 0.5 mt 1 1 1 1 1 1 1 1 per 20 units 1 2 bobbibs Rs. 40/hr * 8* 2* 40 Rs. 450*7*2*40 0% of total direct cost . 250000 + 250000/3 . 50000 * 48 * 40/ 365 T 7450

Per Unit Cost ost for 5000 unit Rate Price/unit Rs. 230/mt Rs. 35/mt Rs.25/mt

Rs. 575 Rs. 12.25 Rs. 12.50

Rs.0.90 Rs. 0.80 Rs. 0.20 Rs. 0.30 Rs.0.60 Rs 8 Rs.1 Rs.4 Rs0.4. Rs. 3.5

Rs. 0.90 Rs. 0.80 Rs. 0.20 Rs. 0.30 Rs.0.60 Rs.8.00 Rs.1 Rs.0.2 Rs0.40 Rs. 7.00

5750000 122500 125000 9000 8000 2000 3000 6000 80000 10000 2000 4000 70000 25,600 252000 1255660 333333.3 263010 2129603





COST SHEET: Activity Based Co Cost driver: labor Budgeted Days: 40 Budgeted hours: 40*8*2 = 640 hrs.

Labor cost-source No of employees Rate/ hour Management 3 Departmental Heads Cutting 1 Sewing 1 Shipping 1 Supervisors Line 1 1 Line 2 1 Line 3 1 Other Indirect Labor Mechanic 2 Rs. 30 Sweeper 4 Rs. 25 Chaiwala 3 Rs. 25 Inspector 3 Rs. 100 Pattern Maker 2 Rs. 100 Office Clerk 2 Rs. 90 Quality checker 2 Rs. 120 TOTAL INDIRECT LABOR COST Direct Labor Cutting 12 Rs. 45 Sewing 40 Rs. 45 Shipping 10 Rs 45 TOTAL DIRECT COST Total cost = direct cost + indirect cost = 1700100 per garment cost = 1700100/5000=Rs. 340







sting (ABC)

budgeted hours salaried(30000 p.m.)

Total wages for 40 days 120000

salaried(27000 p.m.) salaried(27000 p.m.) salaried(27000 p.m.)

36000 36000 36000

salaried (25000 p.m.) salaried (25000 p.m.) salaried (25000 p.m.)

33340 33340 33340

640 640 640 160 10 640 40

38400 64000 48000 48000 2000 115200 9600 653220

32 560 48

17280 1008000 21600 1046880

Trousers

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