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  • Ciron Pharmaceuticals

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    Shishir Toshniwal
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    1. The document compares the costs and profits of producing three drugs - Paramol, Ibuparra, and Acelofen Plus - under two different production methods. 2. Under the first method, Ibuparra has the highest profit of Rs. 117,244 per 45 batches due to higher sales price offsetting higher material and overhead costs compared to Paramol. 3. Under the second method, which includes additional setup and salary costs, Paramol has the highest profit percentage of 12.48% of sales despite having a lower profit amount than Ibuparra.

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    Valuation Techniques

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    1. The document compares the costs and profits of producing three drugs - Paramol, Ibuparra, and Acelofen Plus - under two different production methods. 2. Under the first method, Ibuparra has the highest profit of Rs. 117,244 per 45 batches due to higher sales price offsetting higher material and overhead costs compared to Paramol. 3. Under the second method, which includes additional setup and salary costs, Paramol has the highest profit percentage of 12.48% of sales despite having a lower profit amount than Ibuparra.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    37 views4 pages

    Ciron Pharmaceuticals

    Uploaded by

    Shishir Toshniwal
    1. The document compares the costs and profits of producing three drugs - Paramol, Ibuparra, and Acelofen Plus - under two different production methods. 2. Under the first method, Ibuparra has the highest profit of Rs. 117,244 per 45 batches due to higher sales price offsetting higher material and overhead costs compared to Paramol. 3. Under the second method, which includes additional setup and salary costs, Paramol has the highest profit percentage of 12.48% of sales despite having a lower profit amount than Ibuparra.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 4

    1st method

    Paramol Ibuparra
    Per B 20 B Per B 45 B
    Material cost 3600 72000 5760 259200
    Run Labour Cost 1200 24000 1800 81000
    Overhead Cost 2823 56461 4235 190556
    total 7623 152461 11795 530756
    sales 9000 180000 14400 648000
    profit 27539 117244
    profit % 15.29944 18.09321

    2nd method

    Paramol Ibuparra
    Per B 20 B Per B 45 B
    Material cost 3600 72000 5760 259200
    Run Labour Cost 1200 24000 1800 81000
    Setup Cost 500 10000 700 31500
    storekeeeper's Salary 131 2631 210.24 9471
    Supervisior Salary 225.48 4510 338 15221
    Other Overheads 2219 44387 4161 187257
    total 7878 157528 12970 583649
    Sales 9000 180000 14400 648000
    profit 1124 22472 1430 64351
    pr % 12.48889 12.48444 9.930556 9.93071

    ABC

    Paramol Ibuparra
    Per B 20 B Per B 45 B
    Material cost 3600 72000 5760 259200
    Run Labour Cost 1200 24000 1800 81000
    Setup Cost 500 10000 700 31500
    store Keeper (80) 80 1600 100 4500
    Store Keeper(20) 36 724 36 1629
    dd
    Acelofen Plus total
    Per B 60 B
    4800 288000 619200
    2250 135000 240000
    5293 317593 564610
    12343 740593 1423810
    12000 720000 1548000
    20593 124190
    2.78061

    Acelofen Plus total


    Per B 60 B
    4800 288000 619200
    2250 135000 240000
    400 24000 65500
    175 10523 22625
    423 25369 45100
    3329 199741 431385
    11377 682633 1423810
    12000 720000 1548000
    621 37367 124190
    5.175 5.189861 8.02261

    Acelofen Plus total


    Per B 60 B
    4800 288000 619200
    2250 135000 240000
    400 24000 65500
    200 12000 18100
    36 2172 4525

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