Selling and distribution overheads or observed on the basis of red per unit percentage on the work cost on selling price of each unit any of the above or this in progress conversion cost means direct material labour expenses Prime cost plus factory overhead all cost up to the product reaching the consumer less direct material Court budget or shown in qualitative materialistic terms cost of the idol term arising due to non availability of raw materials charged to costing profit and loss account recovering in inflating the wages rate ignored cost accounting standards 21 stands for not capacity determination joint cost direct expenses in reconciliation statement expenses shown only in cost accounts or added to financial detection from financial profit is not reduction from cost profit in a job of cost system cost or accumulated on the monthly basis job department or process kind of material used difference between standard cost and actual cost is called as wastage laws variance profit a firm has fixed expenses rupees 400000 and the profit 75000 the PV ratio of the farmers 40.00 percentage there is a loss as per financial account to rupees 2500 donation not shown in cost account rupees 500 what would be the profit or loss as per cost accounts loss Rs 20000 when the direct work monthly fixed salary basis the following is true there is no Idol time cost no ideal time lost his separated and treated as overhead the salaries fully treated as factory overhead marginal costing technique follows the following basis of the classification elements function behaviour and identifier allotment of old item of cost of centres or cost unit is cost allocation opportunit about absorption and expenses forms a part of production overhead administrative selling and distribution the following item is not included in preparation of Cost sheet carriage inward purchase returns sales Commission interest received as per hour for workers is 3.6 standard time for unit for the worker is 1 minute normal 0.06 selling price of a product is rupees 6 per unit variable cost rupees 4 per unit and fix it cost is 24000 then break even point in unit will be 12000 product variable and fixed said yes ledger control store overhead adjustment most of the expense or direct in overhead adjustment if an organisation has all resource it needs for production then the principal budget factory to be raw material not existing sales demand labour supply.