1. Welcome to The
presentation
1

2. Topic
On
Identification of
Manufacturing Cost of
Product

3. JOYA-----09102101151

4. 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.

5. Manufacturing Costs:
Our company separates the manufacturing
costs into three broad categories:
Direct Materials,
Direct Labor,
Manufacturing Overhead.
Now we discuss our manufacturing cost: ----

6. AUBHI------09102101152

7. 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.

8. We show our direct materials. This are--
Wax ---60Tk.
Color ---10Tk.
Citric Acid ---10Tk.
Mould ---80Tk.
-------------------------------------------------------
Total = 160Tk.

9. MD Faisal -----09102101150

10. 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

11. NASIMA----09102101153

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

13. Our manufacturing Overhead are----
• Oil ----12Tk.
• Heat ----14Tk.
• Water ----12Tk.
• Light ----60Tk.
• Knife ----55Tk.
• Plate ----70Tk.
• Others cost ----50Tk.
• -------------------------------------------------
Total = 340Tk.

14. Particular
TK. TK.
Direct Material:
Wax
Color
Citric Acid
Mould
Raw material used in production------------------
Direct Labor:
Labor cost
Manufactured overhead:
Oil
Heat
Water
Light
Knife
Plate
Others cost
Total Manufacturing
cost------------------------------------
60tk
10tk
10tk
80tk
160
90
273
12tk
14tk
12tk
60tk
55tk
70tk
50tk
523
Creative Group
Total Cost of manufacture

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