Professional Documents
Culture Documents
CVP
CVP
Determine how the production of 192000 units be allocated between Orissa & Delhi
Full Capacity of Orissa Plant
Orissa Plant
Orissa Plant
Delhi Plant
Total Contribution Margin
Less Fixed Costs
Operating Income
Orissa
Delhi
15000
7200
3000
1400
1900
15000
8800
1500
1400
1450
13500
1500
400
240
300 Rs/unit
800 Rs/unit
300
96000
96000
6400
4800
470400000
226560000
73500
47200
96000 units
96000
76800
19200
614400000
368640000
76800000
1059840000
696960000
13150
1850
320