Current Assets:-

• Stock of Raw-Materials :-

[(Cost of yearly consumption Of raw material)*{ (Average Inventory holding period (weeks/months))}/(52 weeks / 12 months)]=    ------------------------

• Work in Progress :-

[(Cost of yearly consumption Of raw material)* {(Average time span of work in process  (weeks/months))} /(52 weeks/ 12 months)]

+ Yearly wages *(50/ 100)*{(Average time span of work in process (weeks/months)/ (52 weeks/ 12 months)}

+ Yearly manufacturing and administrative overheads (excluding dep.)

[*50/100 *{Average time span of work in process (weeks/ months) / (52weeks/ 12 months)}] = ----------

• Stock of Finished Goods :-

Cost of goods produced (that is yearly cost of raw materials +Wages + manufacturing & administrative overheads (excluding depreciation)

*Average finished goods holding period (weeks / months)/ (52 weeks/ 12 months) = -------