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    84 1.05 54 B. Direct Labour 14 0.175 28 Add: Factory O/h 42 0.525 84 Units Produced 80 120

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    Ashutosh Patidar
    The document contains production and cost data for three product lines - Supreme, Deluxe, and Regular. It provides the total costs, costs per unit, units produced, and margins for each product line for the months of July and August. It also provides revenue, variable costs, contribution, fixed costs, and operating profit for the Standard, Deluxe, and overall Firm for two scenarios of unit sales. Finally, it includes several calculation questions involving break-even point, margin of safety, contribution format income statement, and product mix optimization.

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    84 1.05 54 B. Direct Labour 14 0.175 28 Add: Factory O/h 42 0.525 84 Units Produced 80 120

    Uploaded by

    Ashutosh Patidar
    38 views6 pages
    The document contains production and cost data for three product lines - Supreme, Deluxe, and Regular. It provides the total costs, costs per unit, units produced, and margins for each product line for the months of July and August. It also provides revenue, variable costs, contribution, fixed costs, and operating profit for the Standard, Deluxe, and overall Firm for two scenarios of unit sales. Finally, it includes several calculation questions involving break-even point, margin of safety, contribution format income statement, and product mix optimization.

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    Tutorials

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    The document contains production and cost data for three product lines - Supreme, Deluxe, and Regular. It provides the total costs, costs per unit, units produced, and margins for each product line for the months of July and August. It also provides revenue, variable costs, contribution, fixed costs, and operating profit for the Standard, Deluxe, and overall Firm for two scenarios of unit sales. Finally, it includes several calculation questions involving break-even point, margin of safety, contribution format income statement, and product mix optimization.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    38 views6 pages

    84 1.05 54 B. Direct Labour 14 0.175 28 Add: Factory O/h 42 0.525 84 Units Produced 80 120

    Uploaded by

    Ashutosh Patidar
    The document contains production and cost data for three product lines - Supreme, Deluxe, and Regular. It provides the total costs, costs per unit, units produced, and margins for each product line for the months of July and August. It also provides revenue, variable costs, contribution, fixed costs, and operating profit for the Standard, Deluxe, and overall Firm for two scenarios of unit sales. Finally, it includes several calculation questions involving break-even point, margin of safety, contribution format income statement, and product mix optimization.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 6

    Supreme Deluxe

    Particulars Total cost Cost per unit Total cost


    A. Direct material 84 1.05 54
    B. Direct labour 14 0.175 28
    Prime cost 98 1.225 82
    Add: Factory o/h 42 0.525 84
    Work cost 140 1.75 166
    Units produced 80 120

    July- unit mng cost Aug- units produce


    Supreme 1.75 120
    Deluxe 1.38 160
    Regular 0.94 180
    Deluxe Regular
    Cost per unit Total cost Cost per unit
    0.45 62 0.62
    0.2333333333 8 0.08
    0.6833333333 70 0.7
    0.7 24 0.24
    1.3833333333 94 0.94
    100

    Mgn cost
    210
    220.8
    169.2
    600
    Q.1
    Particulars Standard Delux Firm
    Total Per unit Total Per unit Total
    Unit sold 150,000 50,000 200,000
    Revenue (1000,1500) 150,000,000 1,000 75,000,000 1,500 225,000,000
    Variable(700,900) 105,000,000 700 45,000,000 900 150,000,000
    Contribution 45,000,000 300 30,000,000 600 75,000,000
    Fixed cost 60,000,000
    Operating profit 15,000,000

    Q.3
    Particulars Standard Delux Firm
    Total Per unit Total Per unit Total
    Unit sold 180,000 20,000 200,000
    Revenue (1000,1500) 180,000,000 1,000 30,000,000 1,500 210,000,000
    Variable(700,900) 126,000,000 700 18,000,000 900 144,000,000
    Contribution 54,000,000 300 12,000,000 600 66,000,000
    Fixed cost 60,000,000
    Operating profit 6,000,000

    (9x*300)+(x*600) 60000000
    2700x+600x=
    3300x= 60000000
    x= 18181.8181818182
    10x= 181818.181818182
    Firm
    Per unit

    1,125
    750
    375

    Firm
    Per unit

    1,050
    720
    330
    Q.3 Units=2,00,000 30000
    Particulars Total Per unit
    Revenue 2,600,000 13 390000
    Variable 1,900,000 9.5 285000
    Contribution 700,000 3.50 105000
    Fixed Cost 850,000
    Operating profit -150,000

    Fixed Var
    Manufacturing 500,000 1,100,000
    Marketing 350,000 800,000
    Total 850,000 1,900,000

    Q.4 (A) (B)


    Units 8,000
    Particulars Total Per unit Particulars
    Revenue ₹ 160,000 ₹ 20 Revenue
    Variable ₹ 80,000 ₹ 10 Variable
    Contribution ₹ 80,000 ₹ 10 Contribution
    Fixed Cost ₹ 40,000 Fixed Cost
    Operating profit ₹ 40,000 Operating profit

    BEP= Fixed cost/Contribution per unit BEP=


    BEP= 4,000 BEP=
    BEP sales= ₹ 80,000 BEP sales=
    Margin of safety= Total sales-BEP sales Margin of safety=
    Margin of safety= ₹ 80,000 Margin of safety=
    PV ratio= 50% PV ratio=

    Q.5

    Sales 80000 90000


    VC
    Cont
    FC
    Profit 10000 14000
    Units 7,200
    Total Per unit
    ₹ 158,400 ₹ 22
    ₹ 79,200 ₹ 11
    ₹ 79,200 ₹ 11
    ₹ 36,000
    ₹ 43,200

    Fixed cost/Contribution per unit


    3,927
    ₹ 86,400
    Total sales-BEP sales
    ₹ 72,000
    50%

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