Deserving person of zakat and (Masarif e zakat) things have cost of zakat

            whose deserve on zakat and also masarif e zakat (cost of zakat)

Assalam-o-alaikum! 

All muslims brother and sister . 

               whose deserve on zakat and also masarif e zakat (cost of zakat) 
Zakat (Arabic: زكاة‎‎ zakāt, "that which purifies", also Zakat al-mal زكاة ألمال, "zakat on wealth", or "Zakah") is a form of alms-giving treated in Islam as a religious obligation or tax, which, by Quranic ranking, is next after prayer (salat) in importanc. 
so first of all who deserve of zakat: in the Holy Quran surah Al-taubbah verse no: 60..

Indeed, [prescribed] charitable offerings are only [to be given] to the poor and the indigent, and to those who work on [administering] it, and to those whose hearts are to be reconciled, and to [free] those in bondage, and to the debt-ridden, and for the cause of God, and to the wayfarer. [This is] an obligation from God. And God is all-knowing, all-wise. –

      Al-Tawbah, 9:60 

According to in this verse all deserving person mentioned clearly.below there 

1. The poor (Al-fuqarah) 
2. The needy (Al-masakeen) 
3.Zakat administrators, meaning any trustworthy organization that helps you 
calculate your zakat and accepts the payment for it. 
4.Those whose hearts are to be reconciled, meaning new Muslims and friends of the Muslim community: 
5.Those in bondage (slaves and captives): 
6.The debt-ridden: 
7.In the cause of God: 
8.The wayfarer, meaning those who are stranded or traveling with few resources: 

and see more (masarif e zakat)the cost of zakat which things

1.Gold (if every muslim which have 7.5 tola)

2. Silver (if every muslim have 52.5 tola)

3. Currency: rupees, dollars, pound etc (which is equal to nisaab) 

4. Goods Marchantised :Maal e tijarat (which is equal to nisaab)

5. Commercail plots.

6. camels if every muslim have 5 camels and more than five(5 to 34) then pay zakat amount equal to a 1 goat

7. Buffalows /cows

8. sheeps and Goats

9.Crops: (fasal) pay zakat on every season crops above 720 kilogram crop it is grain or fruits and pay 10% it is also called Ushar.

10. Natural treasure (Dafeena). its minerals ,oil, salt etc and its zakat is more than other above things payable 20% on treasure.

so pay your zakat during the year but the best is in the month of Ramadhan (Ramazan)

Allah give us the right path.ameen