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    Book 5

    Uploaded by

    C. Lalruatsanga
    This document contains cost charts for different product lines of ice cream sold in units of 50g, 100g, 250g, 500g, and 1000g. It summarizes the sales price per unit, total sales, revenues, variable costs per unit including purchase price, container costs, and losses, as well as contribution per unit and per kg. It also lists the fixed costs and calculates profits before and after tax. Removing the 50g package increases total revenues but reduces profits due to lower sales and contributions.

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    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd

    Book 5

    Uploaded by

    C. Lalruatsanga
    15 views1 page
    This document contains cost charts for different product lines of ice cream sold in units of 50g, 100g, 250g, 500g, and 1000g. It summarizes the sales price per unit, total sales, revenues, variable costs per unit including purchase price, container costs, and losses, as well as contribution per unit and per kg. It also lists the fixed costs and calculates profits before and after tax. Removing the 50g package increases total revenues but reduces profits due to lower sales and contributions.

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    PDF, TXT or read online from Scribd

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    This document contains cost charts for different product lines of ice cream sold in units of 50g, 100g, 250g, 500g, and 1000g. It summarizes the sales price per unit, total sales, revenues, variable costs per unit including purchase price, container costs, and losses, as well as contribution per unit and per kg. It also lists the fixed costs and calculates profits before and after tax. Removing the 50g package increases total revenues but reduces profits due to lower sales and contributions.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    15 views1 page

    Book 5

    Uploaded by

    C. Lalruatsanga
    This document contains cost charts for different product lines of ice cream sold in units of 50g, 100g, 250g, 500g, and 1000g. It summarizes the sales price per unit, total sales, revenues, variable costs per unit including purchase price, container costs, and losses, as well as contribution per unit and per kg. It also lists the fixed costs and calculates profits before and after tax. Removing the 50g package increases total revenues but reduces profits due to lower sales and contributions.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 1

    Cost Chart for All Product Lines

    Revenues (Rs.)

    Sales Price per piece


    Sales (in units)
    Revenues (Rs.)

    50

    100

    250

    500

    1000 Total

    0.09
    4,687
    421.83

    1.60
    3,130
    5,008.00

    3.60
    1,640
    5,904.00

    7.10
    1,000
    7,100.00

    13.90
    543
    7,547.70

    25,981.53

    0.60
    0.075
    0.06
    0.74

    1.20
    0.08
    0.12
    1.40

    3.00
    0.10
    0.30
    3.40

    6.00
    0.12
    0.60
    6.72

    12.00
    0.16
    1.20
    13.36

    27,377.43

    0.20
    2.00
    626

    0.20
    0.80
    328

    0.38
    0.76
    380

    0.54
    0.54
    293.22

    Variable cost

    Purchase Price @ Rs. 12/kg


    Containers Cost/unit
    Loss due to melting and serving (10%)
    Total Cost/unit
    Contribution/unit
    Contribution/kg
    Total contribution
    Fixed Costs (Actuals for June)

    (0.65)
    (12.90)
    (3,023.12)

    Counter boy's salary

    (1,395.90)
    (1,395.90)
    616.00
    154.00
    440.00

    Rent
    Electricity
    Misc Expenses

    308.00

    1,518.00
    (2,913.90)
    (1,165.56)
    (1,748.34)

    Profit Before Tax

    (income Tax)
    Profit After Tax

    Cost Chart removing 50 Gms package


    Revenues (Rs.)

    Sales Price per piece


    Sales (in units)
    Revenues (Rs.)

    (gms)
    100

    (gms)
    250

    (gms)
    500

    (gms)
    1000

    Total

    1.60
    3,130
    5,008.00

    3.60
    1,640
    5,904.00

    7.10
    1,000
    7,100.00

    13.90
    543
    7,547.70

    25,559.70

    1.20
    0.08
    0.12
    1.40

    3.00
    0.10
    0.30
    3.40

    6.00
    0.12
    0.60
    6.72

    12.00
    0.16
    1.20
    13.36

    23,932.48

    0.20
    2.00
    626

    0.20
    0.80
    328

    0.38
    0.76
    380

    0.54
    0.54
    293.22

    Variable cost

    Purchase Price @ Rs. 12/kg


    Containers Cost/unit
    Loss due to melting and serving (10%)
    Total Cost/unit
    Contribution/unit
    Contribution/kg
    Total contribution
    Fixed Costs (Actuals for June)

    Counter boy's salary


    Rent
    Electricity
    Misc Expenses

    1,627.22

    616.00
    154.00
    440.00
    308.00

    1,518.00
    Profit Before Tax

    (income Tax)
    Profit After Tax

    109.22
    43.69
    65.53

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