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uh Welcome to our class today and I want us to be able to have a discussion on the course statement on this kind of particular course statement and a cost statement is actually prepared by the manufacturing companies or the manufacturing concerns to be able to tell us the total cost of actually manufacturing a particular product so that thatamp;#39;s why weamp;#39;re trying to be able to prepare cost statement and we have said that itamp;#39;s going to be prepared by the manufacturing concerns so that we can even be able to know the total cost of producing a particular kind of particular commodity or a particular product so now and the cost statement is going to be prepared by the cost accountants or the management accountants in manufacturing concerns and Iamp;#39;m going to give you a format of the code statement on how to prepare this kind of material cost statement and itamp;#39;s a highly tested a kind of particular question in most of the neck exams especially in cost accoun