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Unit 1: Service Costing
(d) Consumable Stores: Crockery, cutlery, table linen, dust bins, glass ware, etc. Notes
(e) Miscellaneous Overheads: Depreciation, rent and rates, insurance premium, etc.
The sale of meals and subsidy bring in revenue for the canteen. Depending upon the type of
meal served namely principal meal, tea and snacks etc., the colour of coupons issued to the
workers vary. The canteen supervisor is vested with the responsibility for cost control.
Consequently, the collection of costs is done by him in such a way that it is possible to control
costs.
Problem 8:
From the following data relating to a staff canteen for the year ended 31st December, 2007 find
out the cost per meal served:
Meat purchased ` 5,000
Fish purchased ` 3,000
Eggs purchased ` 500
Vegetables purchased ` 1,500
Bakery items purchased ` 1,000
Fruits purchased ` 500
Milk purchased ` 500
Beverages purchased ` 1,000
Sundry food supplies ` 500
Supervisors salary ` 6,000
Cooks’ salary ` 6,000
Helpers’ salary ` 1,800
Cleaners’ salary ` 1,200
Sweepers’ salary ` 1,200
Crockery and cutlery purchased ` 300
Cleaning materials purchased ` 100
Towels purchased ` 100
Consumable stores purchased ` 200
Gas purchased ` 600
Management salaries ` 12,000
Premises rent ` 2,000
Insurance premium ` 1,000
Repairs and maintenance ` 500
Other administrative expenses ` 1,500
The number of meals served during the year 1,200
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