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Direct Materials Consumed Direct Wages: Particulars Per Unit Amount

The document contains cost and revenue information for a manufacturing company across multiple years. It includes details of direct costs, overheads and profit margins to calculate the cost of production, cost of sales and ultimately profit. Break-even analysis is also shown with calculations of contribution, fixed costs and breakeven points for changing sales volumes and prices. Graphs visualize trends in revenues, costs, profits and production over time.

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Yadu
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© © All Rights Reserved
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Download as XLSX, PDF, TXT or read online on Scribd
27 views

Direct Materials Consumed Direct Wages: Particulars Per Unit Amount

The document contains cost and revenue information for a manufacturing company across multiple years. It includes details of direct costs, overheads and profit margins to calculate the cost of production, cost of sales and ultimately profit. Break-even analysis is also shown with calculations of contribution, fixed costs and breakeven points for changing sales volumes and prices. Graphs visualize trends in revenues, costs, profits and production over time.

Uploaded by

Yadu
Copyright
© © All Rights Reserved
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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PARTICULARS PER UNIT AMOUNT

Direct Materials Consumed ₹ 66.25 ₹ 265,000.00


Direct Wages ₹ 36.25 ₹ 145,000.00
PRIME COST ₹ 102.50 ₹ 410,000.00
Factory Overheads
Indirect Materials ₹ 0.60 ₹ 2,380.00
Factory Rent ₹ 7.50 ₹ 30,000.00
Insurance ₹ 1.88 ₹ 7,500.00
Lighting ₹ 14.00 ₹ 56,000.00
WORKS COST ₹ 126.47 ₹ 505,880.00
Administrative Overheads
Office Rent ₹ 6.25 ₹ 25,000.00
Telephone ₹ 2.00 ₹ 8,000.00
Manager's Remuneration ₹ 7.50 ₹ 30,000.00
Printing and Stationary ₹ 5.75 ₹ 23,000.00
Cost of Production ₹ 147.97 ₹ 591,880.00
Selling & Distribution Overheads
Warehouse Rent ₹ 6.25 ₹ 25,000.00
Advertising Expenses ₹ 15.00 ₹ 60,000.00
Delivery Expenses ₹ 13.75 ₹ 55,000.00
Cost of sales ₹ 182.97 ₹ 731,880.00
Profit ₹ 67.03 ₹ 268,120.00
Sales ₹ 250.00 ₹ 1,000,000.00

1400000

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0
0

units produced (4000)


Year 2019 Units Amount
Sales ₹ 250.00 ₹ 1,000,000.00
Less Variable cost ₹ 103.00 ₹ 412,000.00
Contribution ₹ 147.00 ₹ 588,000.00
Less Fixed cost ₹ 319,500.00
Operating Income ₹ 268,500.00

Units produced (5000)


Year 2020 Units Amount
Sales ₹ 260.00 ₹ 1,300,000.00
Less Variable cost ₹ 110.00 ₹ 550,000.00
Contribution ₹ 150.00 ₹ 750,000.00
Less Fixed Cost ₹ 410,000.00
Operating Income ₹ 340,000.00

Units produced (6000)


Year 2021 Units Amount
Sales ₹ 270.00 ₹ 1,620,000.00
less variable cost ₹ 120.00 ₹ 720,000.00
contribution ₹ 150.00 ₹ 900,000.00
Less Fixed cost ₹ 510,000.00
Operating Income ₹ 390,000.00

Units produced(7000)
Year 2022 Units Amount
Sales ₹ 280.00 ₹ 1,960,000.00
less Variable cost ₹ 130.00 ₹ 910,000.00
Contribution ₹ 150.00 ₹ 1,050,000.00
Less Fixed Cost ₹ 610,000.00
Operating Income ₹ 440,000.00

Units Produced(8000)
Year 2023 Units Amount
Sales ₹ 290.00 ₹ 2,320,000.00
Less variable cost ₹ 140.00 ₹ 1,120,000.00
Contribution ₹ 150.00 ₹ 1,200,000.00
Less Fixed Cost ₹ 710,000.00
Operating Income ₹ 490,000.00
units produced = 4000
units per day= 160

FC VC Per Unit VC
₹ 319,500.00 ₹ 412,380.00 ₹ 103.10
BEP 2174.874919
108

103.1 VC+FC

Units Variable Cost Fixed Cost Total Cost


0 0 319500 319500
1000 103095 319500 422595
2000 206190 319500 525690
3000 309285 319500 628785
4000 412380 319500 731880
5000 515475 319500 834975

Chart Title
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0
0 1000 2000 3000 4000 5000
Fixed Cost Tota l Cost Tota l Revenue
Profit Forecast
₹ 600,000.00

₹ 500,000.00

₹ 400,000.00

₹ 300,000.00

₹ 200,000.00

₹ 100,000.00

₹ 0.00
Year 2019 Yea r 2020 Yea r 2021 Yea r 2022 Yea r 2023
SP=250*UNITS

Total Revenue
0
250000
500000
750000
1000000
1250000
2019 2020 2021 2022 2023
Sales Price 300 320 340 350 380
Less Variable Cost 200 220 244 267 304
Contribution 100 100 96 83 76
Less Fixed Cost 200,000 220,000 240,000 250,000 260,000
BEP 2000 2200 2500 3000 3400

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