1. UMBRELLA

2. AVONAVON
LIFESTYLELIFESTYLE
PVT. LTDPVT. LTD

3. IntroductionIntroduction
 Establish – 23Establish – 23rdrd
April 2009.April 2009.
 Location – Bhiwandi.Location – Bhiwandi.
 Owner – Mr. Gajanan Mhatre.Owner – Mr. Gajanan Mhatre.
 Manager – Mr.Vijay Rathod.Manager – Mr.Vijay Rathod.

4. Raw MaterialsRaw Materials
 Frames – Wood or Steel.Frames – Wood or Steel.
 Fabric cloths.Fabric cloths.
 Frames are imported from China.Frames are imported from China.
 Fabric cloths are imported from Bombay.Fabric cloths are imported from Bombay.
 Cost per frame – Rs. 45 to Rs. 50.Cost per frame – Rs. 45 to Rs. 50.
 Cost of Cloth – Rs. 50 per meter.Cost of Cloth – Rs. 50 per meter.

7. PROCESS- 1PROCESS- 1
(Cutting)(Cutting)

10. Particulars Units Rs. Particulars Units Rs.
To Direct
materials
2500 By Normal Loss
(10000 *5%)
(500*3)
500 1500
To Manufacturing
Expenses
7500 By Output
(Process 2 A/C)
9500 61500
To Direct Labour 3000
To Units
Introduced
10000 50000
10000 63000 10000 63000

11. Raw Materials

12. PROCESS- 2PROCESS- 2
(Printing)(Printing)

17. Particulars Units Rs. Particulars Units Rs.
To Process 1
A/C
(Input)
9500 61500 By Normal Loss
(9500*10%)
(950*5)
950 4750
To Direct
Materials
2000 By Output
(Process 3 A/C)
8400 65677
To
Manufacturing
Expenses
4100
To Direct
Labour
4000 By Abnormal
Loss
150 1173
9500 71600 9500 71600

18. Abnormal Loss :-
= Total cost – Normal Loss Scrap Value No. of units of Abnormal loss
Total Input Quantity – Normal Loss Quantity
= 71600 – 4750 150
9500- 950
= 66850 150
8550
= 1173

19. PROCESS- 3PROCESS- 3
(Assembling)(Assembling)

27. Particulars Units Rs. Particulars Units Rs.
To Process 2
A/C
(Input)
8400 65677 By Normal Loss
(9500*10%)
(950*5)
1260 6300
To Direct
Materials
3000 By Output
(Process 3 A/C)
7500 68778
To
Manufacturing
Expenses
1100
To Direct
Labour
2000
To Abnormal
Gain
360 3301
8760 75078 8760 75078

28. Abnormal Gain :-
= Total cost – Normal Loss Scrap Value No. of units of Abnormal gain
Total Input Quantity – Normal Loss Quantity
= 71777 – 6300 360
8400 – 1260
= 65477 360
7140
= 3301