Job-Order Cost Sheet Example Managerial perspective
Job Order Cost Sheet
Job Number: 1234 Date of Intitation : 12-11-2018
Depatment : Packing Date of Completion : 18-11-2018
Items : Special Chocolates Units Completed ; 2600
Estimated Units of : 2500 Completion
Direct Material | Direct Labour | Manufacturing OH | ||||||
Reference No | Amount | Labour Batch No | Hours | Amount | Hours | Rate | Amount | |
ABC | 1600 | SHIFT-1 | 30 | 300 | 60 | 25 | 1500 | |
ABD | 1200 | SHIFT-2 | 30 | 600 | ||||
Total | 2800 | Total | 900 | Total | 1500 |
Cost Summary | |
Particulars | Amount (in $) |
Direct Material | 2800 |
Direct Labour | 900 |
Manufacturing Overheads | 1500 |
Total Cost (A) | 5200 |
No of Units Produced(B) | 2600 |
Cost Per Unit | $2 per unit |
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