total material cost =0

Total Manufacturing overhead

= 7727000.00

total labour cost 21.83

total office and admin

expence = 17501666.67

sewing =16.91

finishing and packing=2.69

total selling and distribution

expence = 5321666.67

spreading,cutting & bundling =2.23

total monthly overheads of

the factory = 30550333.33

total direct costs =21.83

total overheads cost per unit

= 15.28

37.10Total product cost =