Cost Sheet

PARTICULARS Total cost( Daily)

Direct Material
Direct Material Consumed-
Idli
Rice 600
Udth dal 360
Salt 21
Sambar
Jaggery 800
Onion 100
Tomato 80
Sambar powder 420
Chutney
Nariyal 300
Putana dal 400
Mirchi 40
water 120
Direct Materials consumed 3241

Add Direct Labour

Employee- salary 2000

Prime Cost 5241

Add : Factory Overheads

Electricity 100
Rent 1333.333333
gas 2000
Transportation 400
Factory Cost / Works Cost 9074.333333

Cost of Production

Cost of Goods Available for Sale

Cost of Goods Sold

Cost of Sales 9074.333333

Add Profit / Less Loss 3425.7
Sales/month 12500.033333
Yearly profit
Total Cost (Monthly)

18000
10800
630

24000
3000
2400
12600

9000
12000
1200
3600
97230

60000

157230

3000
39999.99999
60000
12000
272229.99999

272230
102770
 375000
1233240
 Cost Sheet
PARTICULARS Daily(Quantity- in kg/ number of pieces) Daily Cost(per kg/ per piece)
Direct Material
Direct Material Consumed-
Idli
Rice 10 60
Udth dal 2 180
Salt 0.75 28
Sambar
Jaggery 4 200
Onion 2 50
Tomato 2 40
Sambar powder 2 210
Chutney
Nariyal 10 30
Putana dal 2 200
Mirchi 1 40
water 4 30
Direct Materials consumed

Add Direct Labour

Employee- salary 2 1000

Prime Cost

Add : Factory Overheads

Electricity
Rent 2 666.666666666667
gas
Transportation 1 400
Factory Cost / Works Cost
Cost of Production

Cost of Goods Available for Sale

Cost of Goods Sold

Cost of Sales
Add Profit / Less Loss
Sales/month
Yearly profit

SP of 1 idli 25
No of idlis sold 500
Sales( per day) 12500
sales(per month) 375000

Total cost per dau 9074.3

Total cost per month 272230

Profit per day 3425.7

Profit per month 102770
ost Sheet
Total cost( Daily) Monthly( Quantity- in kg) Monthly cost ( per kg) Total Cost (Monthly)

600 300 60 18000

360 60 180 10800
21 22.5 28 630

800 120 200 24000

100 60 50 3000
80 60 40 2400
420 60 210 12600

300 300 30 9000

400 60 200 12000
40 30 40 1200
120 120 30 3600
3241 97230

2000 2 30000 60000

5241 157230

100 3000
1333.33333333333 2 20000 40000
2000 60000
400 30 400 12000
9074.33333333333 272230

9074.333333 272230
3425.7 102770
12500.033333 375000
1233240
Being food enthusiasts, the team decided to visit a momo food truck, famously known as “The Yellow Food Truck”. We interacted with the owner on visiting the truck, w
mentioned that this was a part-time job for him, only started two months ago. Ordering the steam, peri-peri and tandoori momo dishes, we mentioned our reason for the
visit. Hearing about the assignment, he agreed to help us without a second thought. As we interacted, it was mentioned that the business was not highly profitable since
was only recently started. As seen in the cost sheet, we had asked specific questions about the monthly costs and all expenses. Apart from the same, we also inquired
about the cost of the vehicle, the official expenses paid to the government, daily momo plates sold etc. Direct costs consist of all raw materials and container costs, the
materials being procured fresh daily.
In contrast, the latter on a weekly or 2-week basis, adding up to a total of Rs. 16,100. The raw materials, in precise, consisted of sauces(peri-peri, mayonnaise, tandoori
sauce, makhani gravy, schezwan). In contrast, the transportation cost consisted of transporting all raw materials and not the transport of the truck since it only remained
one area. The gas charges, cheese, oil, flour and vegetables may speak specifically through the sub-heading itself. For containers, the identical included sauce cups, pl
the food was consumed in, and the cost of containers for packaged plates.
Being recently started, the truck only has one employee working for a salary of Rs7000 daily from 6:30 to 11. Using a truck has higher maintenance costs than a stall; it
includes higher electricity charges due to the use of tube lights, higher maintenance charges, and rent. All the abovementioned costs add up to a cost of Rs. 31,800
monthly. Additional costs, such as chalk and blackboard, were Rs.250. As they were selling an average of 30 plates per day with a profit of up to Rs. 35, the total being
plater/month, monthly profit added up to Rs. 31,500, multiplied by 12, coming to a profit of Rss.3,78,000/yearly.