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    Ashwat Excel

    Uploaded by

    Shashank Poojary
    The document provides a cost sheet detailing the direct materials, direct labor, direct expenses, factory overhead, office and administration overhead, cost of production, selling and distribution overhead, total cost, profit, sales, and a marginal cost sheet for a manufacturing company producing 1,248,000 units. It includes calculations for variable costs, fixed costs, contribution, break even point, and profit.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    Ashwat Excel

    Uploaded by

    Shashank Poojary
    24 views20 pages
    The document provides a cost sheet detailing the direct materials, direct labor, direct expenses, factory overhead, office and administration overhead, cost of production, selling and distribution overhead, total cost, profit, sales, and a marginal cost sheet for a manufacturing company producing 1,248,000 units. It includes calculations for variable costs, fixed costs, contribution, break even point, and profit.

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    ashwat excel.xlsx

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    The document provides a cost sheet detailing the direct materials, direct labor, direct expenses, factory overhead, office and administration overhead, cost of production, selling and distribution overhead, total cost, profit, sales, and a marginal cost sheet for a manufacturing company producing 1,248,000 units. It includes calculations for variable costs, fixed costs, contribution, break even point, and profit.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    24 views20 pages

    Ashwat Excel

    Uploaded by

    Shashank Poojary
    The document provides a cost sheet detailing the direct materials, direct labor, direct expenses, factory overhead, office and administration overhead, cost of production, selling and distribution overhead, total cost, profit, sales, and a marginal cost sheet for a manufacturing company producing 1,248,000 units. It includes calculations for variable costs, fixed costs, contribution, break even point, and profit.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 20

    Cost sheet

    Particulars Units Rate


    Direct Materials 1,248,000 0.5
    Direct Labour 1,248,000 0.4327
    Direct Expenses 1,248,000 0.0144
    Prime Cost 1,248,000 0.9471

    Factory Overhead
    Fuel charges 1,248,000 0.0423
    Electricity-Factory 1,248,000 0.0702
    Rent-Factory building 1,248,000 0.0776
    Maintaenance and Repairs 1,248,000 0.0192
    Depreciation on Machinery 1,248,000 0.0751
    Consumable stores 1,248,000 0.0173
    Insurance on machinery 1,248,000 0.0104
    1,248,000 0.3122
    Factory Cost 1,248,000 1.2593

    Office and Administration Overhead


    Manager's salary 1,248,000 0.2356
    Electricity-Office 1,248,000 0.0106
    Rent-Office Building 1,248,000 0.0137
    Bank charges 1,248,000 0.004
    Telephone charges 1,248,000 0.0018
    Depreciation-Furnitures and computer 1,248,000 0.024
    Miscellaneous office expenses 1,248,000 0.0024
    1,248,000 0.2921
    Cost of production 1,248,000 1.5514
    Less : Closing stock of finished goods 2,500 1.5514
    cost of goods sold 1,245,500 1.5514

    Selling and Distribution overhead


    Driver's salary 1,245,500 0.0145
    Packaging Expenses 1,245,500 0.0199
    Insurance on Vehicle 1,245,500 0.0185
    Depreciation on Vehicle 1,245,500 0.1325
    1,245,500 0.1853
    Total cost 1,245,500 1.7367
    Profit 1,245,500 0.7633
    sales 1,245,500 2.5
    Calculation
    Direct materials 624000 units at 0.5 312000
    D. labour 15000 P.M * 3 labour *12 540000
    Direct expenses ( Driver's charge to carry materials ) 500* 3 times i 18000

    Fuel 4400 pm *12


    Factory electricity 7300 pm *12
    Rent 8075*12 (85% of 114000)
    Maintenance 2000*12
    Consumable stores 1800*12
    Manager's salary 24500*12
    Office electricity 1100*12
    Office rent 1425*12 (15%)
    Driver's salary 500*3*12
    Depreciation -Factory = Machinery 500,000+ Generator set 125,00 @
    Depreciation office Furinitures 60,000 at 10% + computer 60,000
    depreciation vehicle 550,000@ 30%
    Units priduced 4000× 6 days × 52 weeks
    1248000

    Amount in Rs. Total cost


    624,000.00
    540,000.00
    18,000.00
    1,182,000.00

    52,800.00
    87,600.00
    96,900.00
    24,000.00
    93,750.00
    21,600.00
    13,000.00
    389,650.00
    1,571,650.00

    294,000.00
    13,200.00
    17,100.00
    5,000.00
    2,200.00
    30,000.00
    3,000.00
    364,500.00
    1,936,150.00
    3,878.51
    1,932,271.49

    18,000.00
    24,800.00
    23,000.00
    165,000.00
    230,800.00
    2,163,071.49
    950,678.51
    3,113,750.00
    Calculation of Fixed cost

    Rent-Factory building
    Depreciation on Machinery
    Insurance on machinery
    Manager's salary
    Rent-Office Building
    Bank charges
    Depreciation-Furnitures and computer
    Insurance on Vehicle
    Depreciation on Vehicle

    Total
    Marginal cost sheet
    Particulars
    sales
    Less: Variable cost
    Contribution
    Less: Fixed cost
    Profit
    Marginal cost sheet 1245500
    Particulars Per unit cost Total cost
    sales 2.5 3113750
    Less: Variable cost 1.1475 1,429,200.00
    Contribution 1.3525 1684550
    Less: Fixed cost 0.5923 737,750.00
    Profit 0.7602 946,800.00
    =12,48,000 units
    1,245,500

    Per unit Amount. Calculation of variable cost


    Direct Materials
    96,900.00 Direct Expenses
    93,750.00 Fuel charges
    13,000.00 Electricity-Factory
    294,000.00 Maintaenance and Repairs
    17,100.00 Consumable stores
    5,000.00 Electricity-Office
    30,000.00 Telephone charges
    23,000.00 Miscellaneous office expenses
    165,000.00 Packaging Expenses
    Driver's salary
    Direct Labour
    0.5923 737,750.00 Total
    Units sold 1245500
    Per unit cost Total cost
    2.5 3113750
    1.1475 1,429,200.00
    1.3525 1684550
    0.5923 737,750.00
    0.7602 946,800.00
    BE units 545,468
    Units Total Revenue
    62275 155688
    124550 311375
    186825 467063
    249100 622750
    311375 778438
    373650 934125
    435925 1089813
    498200 1245500
    560475 1401188
    622750 1556875
    685025 1712563
    747300 1868250
    809575 2023938
    871850 2179625
    934125 2335313
    996400 2491000
    1058675 2646688
    1120950 2802375
    1183225 2958063
    1245500 3113750
    1307775 3269438
    PVR 0.541003613
    BES 1,363,669.27 1,363,669.00
    545,467.71 545,468.00
    MOS 1,750,080.73 1,750,081.00
    Per unit
    0.501
    0.0145
    0.0424
    0.0703
    0.0193
    0.0173
    0.0106
    0.0018
    0.0024
    0.0199
    0.0145
    0.4336
    1.1475
    Fixed Cost Variable Cost Total Cost Profit.

    737750 71461 809211 -653523


    737750 142921 880671 -569296

    737750 214382 952132 -485069


    737750 285842 1023592 -400842 3000000

    737750 357303 1095053 -316615


    737750 428763 1166513 -232388
    737750 500224 1237974 -148161
    rofit.

    653523

    3500000

    2500000
    737750 2000000

    737750
    737750 1500000

    737750
    737750 1000000

    737750
    737750 500000

    737750
    571685 1309435 -63935
    643145 1380895 20292
    714606 1452356 104519
    786066 1523816 188746
    857527 1595277 272973
    928987 1666737 357200
    1000448 1738198 441427
    1071908 1809658 525654
    1143369 1881119 609881
    1214830 1952580 694108
    1286290 2024040 778335
    1357751 2095501 862562
    1429211 2166961 946789
    1500672 2238422 1031016
    737750 0
    737750
    737750
    737750
    737750
    737750
    Break Even Chart
    ToStAalLREeSveINnu Fixed Cost
    UeNITS
    Total Cost

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