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Calculation of Fixed Cost and Variable Cost

This document contains calculations related to fixed costs, variable costs, break even point, and total costs and sales for a company. It lists the company's fixed costs such as interest, salaries, rent, and utilities which total to $2,506,400. It also provides the variable costs per unit which are calculated as the total variable costs divided by the number of units. The break even point is calculated as 14 units for $43,362,257.67 in amount. Finally, it shows the calculations for total costs and total sales as the number of units increases from 0 to 16 units.

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Rahul Basnet
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42 views2 pages

Calculation of Fixed Cost and Variable Cost

This document contains calculations related to fixed costs, variable costs, break even point, and total costs and sales for a company. It lists the company's fixed costs such as interest, salaries, rent, and utilities which total to $2,506,400. It also provides the variable costs per unit which are calculated as the total variable costs divided by the number of units. The break even point is calculated as 14 units for $43,362,257.67 in amount. Finally, it shows the calculations for total costs and total sales as the number of units increases from 0 to 16 units.

Uploaded by

Rahul Basnet
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Calculation of Fixed cost and Variable Cost

Fixed cost
i)
Interest on loan
ii)
Salary
iii)
Rent
iv)
Utilities and office
expenses
Total Fixed cost
Average Selling Price Per
Unit(SPU)
Variable cost
i)
Average Purchase Price
Per Vehicle
ii)
Repair and maintenance
cost
iii)
Insurance expenses
iv)
Commission
v)
Total Variable Cost
Variable Cost Per Unit(VCPU)

Amount
800,000.00
1,443,000.00
154,800.00
108,600.00
2,506,400.00
3,133,333.33
Amount
51,600,000.00
540,000.00
100,000.00
900,000.00
53,140,000.00
2,952,222.22

Break Even Point (BEP) Calculation


i)
ii)

BEP units =14 units


BEP in Amount = 43,362,257.67

Calculation of Total cost and Total Sales

Units

VCPU

fixed cost

Variable
cost

Total cost

2,952,222.2
0 2

2,506,400.
00

2,506,400.0
0 0

2,952,222.2
2 2

2,506,400.
00

5,904,444.4
4

2,952,222.2
4 2

2,506,400.
00

2,952,222.2
6 2

SPU

Sales

3133333.3
3

8,410,844.4
4

3,133,333.
33

6,266,666.6
6

11,808,888.
88

14,315,288.
88

3,133,333.
33

12,533,333.
32

2,506,400.
00

17,713,333.
32

20,219,733.
32

3,133,333.
33

18,799,999.
98

2,952,222.2
8 2

2,506,400.
00

23,617,777.
76

26,124,177.
76

3,133,333.
33

25,066,666.
64

2,952,222.2
10 2

2,506,400.
00

29,522,222.
20

32,028,622.
20

3,133,333.
33

31,333,333.
30

2,952,222.2
12 2

2,506,400.
00

35,426,666.
64

37,933,066.
64

3,133,333.
33

37,599,999.
96

2,952,222.2
14 2

2,506,400.
00

41,331,111.
08

43,837,511.
08

3,133,333.
33

43,866,666.
62

2,952,222.2
16 2

2,506,400.
00

47,235,555.
52

49,741,955.
52

3,133,333.
33

50,133,333.
28

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