Costing & Management
Product Costing Calculator
Cost sheet from prime cost to cost of sales, cost per unit and an indicative selling price.
Result
Formula
- Prime cost = Direct materials + Direct labour + Direct expenses
- Factory cost = Prime cost + Factory overheads
- Cost of production = Factory cost + Production-related administrative overheads
- Cost of sales = Cost of production + Selling and distribution overheads
Assumptions
- No opening or closing work-in-progress or finished goods.
- Classification follows CAS-1; overheads are as absorbed into production.
Illustrative only. This calculator shows results from the inputs and assumptions above. It is not personalised professional advice and does not consider your specific facts. Rates were last checked on 9 November 2026.