Page 101 - CTS - Dress Making - TP - Volume - 1

DRESS MAKING - CITS

Prepare & Design cost sheet
Analyse the historical cost and estimated cost
1 Historical sheet is prepared on basis of actual cost
2 Estimated cost sheet is prepare on the basic of estimated cost.
Analyse the components of total cost

1 Prime cost (Prime cost= Direct material + Direct wages = Direct expenses)
Calculate prime cost from the following particulars for a production unit

Cost of material purchased 31,000
Opening stock of material 5,000
Closing stock of material 4,000
Wages paid 3,000
Rent of line of a special machine for production 6,000
Statement of prime cost

Material consumed
Opening stock of material 5,000
Material purchased 31,000
Material available for consumption 36,000
Closing stock of material 4,000
Material consumed 32,000
Cost labour : wages 3,000
Cost expenses : Rent of hire a 6,000
special machine
41,000

Analyse the types of accessories

Sl.No. No accessories
1 Inside collar card
2 Back support
3 Plastic butterfly
4 Tissue paper
5 Poly bags
6 Hang tag
7 Plastic bullets
8 Collar film
9 Pins
10 Clips
11 Hanger
12 Size Rings
13 Gum tapes
13 Carton Box

86

CITS : Apparel - Dress Making - Exercise 32