184189793.xls.

ms_office

Summery P & L 10/29/2013

S. A. Enterprises
Orange Soap
Batch No.94

Stage 1

Pan Production

Opening Stock
Production (See detail Actual Costing "A")
Total Available
Less Closing Stock
Recovery from lasr batch
Balance Transferred to Crucher

Crucher Production

Production Manufacturing
Cost
Kgs
Rupees

Rate
Rs./ Kgs

8,250
8,250

613,350
613,350

74.35
74.35

250
8,500

613,350

72.16

Production Manufacturing
Cost
Kgs
Rupees

Rate
Rs./ Kgs

Stage 2
Opening Stock
Balance Transferred from Pan as stage 1
Add: silicate
Add: Oil
Add Other Expenses (See Actual cost sheet "B")
(Total of Blue colour)
Total Available
Less Closing Stock
Wastage

613,350
45,050

72.16
13.25

64,510

5.42

11,978

722,910

60.35

2,208

133,260

60.35

9,770

856,170

87.63

17,208

1.76

900

0.09

4,284

0.44

0.00

19,874
6,732

2.03
0.69

9,770

905,168

92.65

9,770

4,465
6,635
6,128
5,089
927,483

0.46
0.68
0.63
0.52
94.93

Cost of Soap as Stage 2

9,770

927,483

94.93

Freight (Rs.03 per Kg)

Total Cost of the Batch
Less Sales @ Rs.73 Per Kgs

9,770
9,770

24,425
951,908
713,210

2.50
97.43
73.00

-238,698

-24.43

Cost of balance to be sold

Add: Packing Expenses
Carton

8,500
3,400
78

No. of Cartons

150
(07 Kg Ctn)
25
(3.6 Kg Ctn Narial)
1825
(08 Kg Ctn)
465
(10 Kg Ctn)
Wrapper Packing
Polythene @ Rs.177.9
@Rs.440 per Kgs for Al Mashriq Kgs Carton
Total Cost
Administrative Expenses
Salarey Mr. Nadeem(20187/30.5XSoap Wt)
Salary of Mr Tabasum
1/3 Salary of Naeem Jameel Sb(27707/30.5XWt)
Depreciation (10%)

Net Profit / (Loss) of the Batch

Net Profit %age on Cost
Net Profit %age on Sales

Salralies are included with benefits

-25.08%
-33.47%

184189793.xls.ms_office

Actual Costing 10/29/2013

Orange Soap
Batch No.94
A
Pan capacity
Bake Time in Pan
Rest Time of Pan
Finishing Time & Packing Time

23,000 Kgs / Time

Pan Cooking
Tallow ELC
Tallow Daisi
Tallow Daisi
Sodium Hydroxide (Liquid)
Sodium hydro sulphite

Kgs
1,000
5,000
0
2,100
8

Rate
65.00
100.00
20.30
90.00

8,108

Amount
65,000
500,000
42,630
720

608,350

Labour Cost
Pan Master Salary

0.51

Total Cost
Soap form

5,000

613,350
8,250

Baking Cost in Rupees Per Kg

74.3455

B
Finishing Process
Sodiam Silicate to be added
Soap to be formed
soap taken in to Crutchor
Silicate added
Wastage
Recovery From Last Pan
Coconut Oil
Tallow (ELC)
Labor cost:
Cratchur Operator
Other Total Labour & Store Keeper
Contractors for Packing
Over Head Charges (Elec. + Steam)
Colors
Compound Fragrance(Sandli pella& Others)
Total Manufacturing Cost
Cost Rs. Per kgs

3,300
11,550
8,500
3,400
0
250
40
38

3
10
11,978

74.35
13.25

631,936
45,050

150.00
65.00

6,000
2,470

0.51
3.58
2.00
240.00
425.00

5,000
35,000
19,540
720
4,250
749,966
62.61

Salary Detail of Soap Department

Sr. No.

Code

Name

1
2
3
4
5
6
7
8
9

172
2406

M. Farooq
Zahid Shoukat
Usman Sb
M. Khalil
Riayast Ali
M. Naeem
A.Rehman
Asif
Aslam

2484
2485
2486
2340

Category
P
T
P
T
T
T
D
D
D

Salary
16,000.00
14,000.00
20,000.00
13,000.00
7,200.00
7,200.00
7,020.00
7,020.00
7,020.00

Other Benefits
Total Salary Per Day
Bonus
AL
Over Time
2,333.33
666.67
19,000.00
622.95
14,000.00
459.02
20,000.00
655.74
13,000.00
426.23
7,200.00
236.07
7,200.00
236.07
7,020.00
270.00
7,020.00
270.00
7,020.00
270.00

Per Hour
77.87
57.38
81.97
53.28
29.51
29.51
33.75
33.75
33.75

101,460.00
Actual Salary

79359 3,000.00
22,101.00

622.95
459.02
655.74
426.23
236.07
236.07
270.00
270.00
270.00
-

3,446.07

82,359.00

2,700.30