Welcome to The

presentation

1

Topic

On

Identification of Manufacturing Cost of

Product

JOYA-----09102101151

Introduction

Our product name is wax showpiece. This product made by wax. Wax

showpieces have a great effect in any setting and especially in a marriage

ceremony.

Manufacturing Costs:Our company separates the

manufacturing costs into three broad categories:

Direct Materials,Direct Labor,Manufacturing Overhead.

Now we discuss our manufacturing cost: ----

AUBHI------09102101152

Direct Materials

• Direct materials are those materials that become an integral part of the finished product and that can be physically and conveniently traced to it.

We show our direct materials. This are--

Wax ---60Tk.Color ---10Tk.Citric Acid ---10Tk.Mould ---80Tk.

-------------------------------------------------------

Total = 160Tk.

MD Faisal ----- 09102101150

Direct Labor

Direct labor consists of labor costs that can be easily (i.e., physically and conveniently) traced to individual units of product.

• Without whom the product cannot be made. I think of direct labor as the people who make or build the product. Our direct labor cost is---

Direct labor cost---90tk

NASIMA----09102101153

Manufacturing Overhead

Manufacturing overhead includes items such as indirect materials; indirect labor; maintenance and repairs on production equipment; and heat and light etc.

Our manufacturing Overhead are----

• Oil ----12Tk.• Heat ----14Tk.• Water ----12Tk.• Light ----60Tk.• Knife ----55Tk.• Plate ----70Tk.• Others cost----50Tk.• -------------------------------------------------

Total = 340Tk.

Particular TK. TK. Direct Material: Wax

Color Citric Acid MouldRaw material used in production------------------

Direct Labor: Labor costManufactured overhead:OilHeatWaterLightKnifePlateOthers cost

Total Manufacturing cost------------------------------------

60tk10tk10tk80tk

160

90

273

12tk14tk12tk60tk55tk70tk

50tk 523

Creative GroupTotal Cost of manufacture

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