Proforma Cost Sheet

Cost Per Unit

Particulars Amount (Rs.) Total Cost (Rs.)
(Rs.)

Direct Materials:
Opening Stock of Materials xxx
Add: Purchase of Materials xxx
xxx
Less: Closing Stock of Materials xxx
Material Consumed xxxx xxxx
Direct Wages xxxx xxxx
Direct Expenses xxxx xxxx
Prime Cost xxxx xxxx

Factory (Works) Overheads:

Fuel - Power and Water xxx
Lighting and Heating xxx
Indirect Materials xxx
Wages of Foremen xxx
Factory Rent, Taxes and Insurance xxx
Depreciation on Factory Land, Buildings and Plant xxx
Drawing Office and Works Expenses xxx
xxxx
Less: Scrap Value & Defective Works xxx
xxxx xxxx
Add: Opening Work in Progress xxxx xxxx
xxxx xxxx
Less: Closing Work in Progress xxxx xxxx
Factory (Works) Cost xxxx xxxx

Adminstrative Overheads:
Office Rent, Insurance and Cleaning xxx
Office Salary xxx
Telephone Expenses and Audit Expenses xxx
Depreciation on office building and furniture xxx
Director's Remunaration xxx
Printing and Stationary xxx xxxx xxxx
Cost of Production xxxx xxxx
Add: Opening Stock of Finished Products xxx xxx
xxxx xxxx
Less: Closing Stock of Finished Products xxx xxx
xxxx xxxx

Selling and Distribution Overheads:

Show Room Expenses xxx
Salesmen's Salary and Commission xxx
 Bad Debts xxx
Discount to Distributors xxx
Carriage Outwards xxx
Warehouse Rent and Other Expenses xxx
Advertising xxx
Delivery Expenses xxx xxxx xxxx
Cost of Sales xxxx xxxx
Add: Profit xxx xxx
Sales xxxx xxxx