sales amount = 10000

Example 2: Prepare Statement of Comprehensive income Costs of good sold include: (in ) Direct materials: 600,000 Direct labour: 200,000 Wages for factory supervisor (pay per month) 100,000 Maintenance costs (according to no. of product): 50,000 Straight line depreciation : 150,000 Total packing costs (is calculated according to number of products sold) 50,000 Other manufacturing costs: 50,000 Variable selling costs: 150,000 : Variable administration costs: 200,000 Fixed selling costs 50,000 Fixed administration costs 300.000 ( 54 54