Cost Accounting

Charged to the product cost

Charged to the profit and loss account

Charged partly to the product and partly profit and loss account

Not charged at al

Estimated FOH Cost / Direct labor hours

Estimated FOH Cost / No of units produced

Estimated FOH Cost / Prime Cost

All of these

Rs. 200,000

Rs. 66,667

Rs. 100,000

Rs. 62,500

Selling price less total costs

Sales revenue less fixed costs

Fixed costs less variable costs

Selling price less variable costs

Factory burden

Factory expenses

Manufacturing overhead

Conversion costs

Expensed when the product is sold

Included in the cost of goods sold

Related to specific Period

Not expensed