Annexure 3 :

March-Aug Sept-Feb
Total no. of goats g g
No. of milking goats per day 0.400g 0.700g
Litre of milk produced per day 0.068g 0.385g
Paneer yield per day (in Kg) 0.008g 0.046g
Expected revenue per day(@ Rs 80 per Kg) 0.653g 3.696g
For Whole Year
Expected Revenue 117.504g 665.280g 782.784g
(for 6 months) (for 6 months)
Fixed Cost
Vehicle Fare @ Rs 5.5/km for 76 km 150480 300960 451440
Labour(for 3 persons) @ Rs 60/day 32400 32400 64800
Factory rent 18000 18000 36000
Water 1500 1500 3000
Electricity 1800 1800 3600
Ice 6000 6000 12000
Salary Exps(Fixed Part) 18000 18000 36000
Office Exps(Repairs etc) 600 600 1200
Stationery 300 300 600
Misc Exps 3600 3600 7200
Total Fixed Cost 615840

Variable Cost
Raw Material(Price given to the producer @ Rs
7/kg) 85.680g 485.100g 570.780g
Fuel @ Rs 360 per 1500 ltr 2.938g 16.632g 19.570g
Cost of Packing @ Rs 0.25 per pack 1.469g 8.316g 9.785g
Salary Exps(Variable part-1 % of sales) 1.175g 6.653g 7.828g
Commission @ 15 % 17.626g 99.792g 117.418g
For Market Development( 2% of Sales Value) 2.350g 13.306g 15.656g
Total Variable Cost 741.036g

Assuming that total number of goats needed for break even to be ‘g’ we formulate an equation as
782.784g – (615840.00 + 741.036g) ≥ 0
i.e. g ≥ 14751