Exhibit: 2 Machine and Equipment Cost.

Setup Cost
Items Qty In Million Exp Life Exp Avg units/year
De-Husking Machine 1 1.50 15 15,000
Polishig Machine 1 1.13 10 15,000
Huller 1 0.60 5 15,000
Transformer 1 1.50 10 15,000
Building 1 1.21 50 15,000
Total 4 5.94 40 15,000

Exhibit: 3 Labor Cost of Year 2015-2016

Particulars Nos. Monthly SalaTotal Yearly
Machine Operator 3 17,813 53,439 641,268
Skilled Labor 3 11,875 35,625 427,500
Helpers 4 8,313 33,252 399,024
Total 122,316

Exhibit: 5 2015-2016
Other Expenses Amount
Utilities 208,350
Repair & Maint 30,212
Transporation 50,000
Misc 10,304
Office Supplies 11,325
Admin Exp 22,103
Ware House Rent 20,000
352,294

Exhibit: 6 Actual Perfomance at 80% for year 2015-2016

Production Total Bags 11,156
Per Bag Distribution Ratio Bags Total
Super Kernal 2,564 30% 80% 2,677 6,863,828
Broken Rice 2,872 20% 669 1,921,368
D98 Russian 2,257 15% 80% 1,339 3,022,123
Broken rice White 3,282 20% 335 1,099,470
IRRI-9 2,637 35% 80% 3,124 8,237,988
Broken Rice- Brown 2,813 20% 781 2,196,953
husk 2,461 15% 1,673 4,117,253
Wastage - 5% 558 -
100% 11,156 27,458,983
Exhibit: 4-A Raw Material (Paddy) Budgetted
Types Price/Bag Distribution Total Bags
Super Kernel 1,700 37% 5,550
D98-Russian 1,450 21% 3,150
IRRI-9 1,100 42% 6,300
15,000

Raw Material (Paddy) Actual

Types Price/Bag Distribution Actual
Super Kernel 1452 25% 3081
D98-Russian 1220 35% 4314
IRRI-9 694 40% 4930
12325

Exhibit: 4-B Production/Yeild

Price/Bag Distribution Ratio Bags
Super Kernal 3,300 30% 80% 3,420
broken rice (White) 1,600 20% 855
D-98 Russian 3,600 15% 80% 1,710
broken rice ( White) 1,600 20% 428
IRRI-9 1,900 35% 80% 3,990
Broke Rice Brown 1,200 20% 998
Husk 900 15% 2,138
Wastage - 5% 713
100% 14,250

Exhibit: 7 Bugeted and actual Perfomance Measurement for year 2015-2016

Particulars Flexibile Flexible Actual Favorable

Capacity 100% 80% 80%
Bag of 40kg rice 11,400
Bags of Husk 2,138
Sales of rice 28,272,000
Sales of husk 1,923,750
Variable Expenses
Direct Material 22,137,375
Variable F.O.H
Utilities 2,500,200
Variable Depreciation 360,000
Transportation 600,000
Total V FOH 3,460,200
Fixed Expenses
Direct Labor 1,467,750
Fixed F.O.H
Depreciation 20,000
Repair & Maintance 362,542
Factory Supplies 135,900
Warehouse Rent 240,000
Admin Expense 265,241
Misc 123,652
Fixed OH 1,147,335

Total Cost 28,212,660

 Total
11,286,000
1,368,000
6,156,000
684,800
7,581,000
1,197,600
1,924,200

30,197,600

nt for year 2015-2016

Unfavorable
Exhibit: 2 Machine and Equipment Cost.Setup Cost
Items Qty In Million Exp Life Exp Avg units/year
De-Husking Machine 1 1.50 15 15,000
Polishig Machine 1 1.13 10 15,000
Huller 1 0.60 5 15,000
Transformer 1 1.50 10 15,000
Building 1 1.21 50 15,000
Total 4 5.94 40 15,000

Exhibit: 3 Labor Cost of Year 2015-2016

Particulars Nos. Monthly SalaTotal Yearly
Machine Operator 3 17,813 53,439 641,268
Skilled Labor 3 11,875 35,625 427,500
Helpers 4 8,313 33,252 399,024
Total 122,316

Exhibit: 5 2015-2016
Other Expenses Amount
Utilities 208,350
Repair & Maint 30,212
Transporation 50,000
Misc 10,304
Office Supplies 11,325
Admin Exp 22,103
Ware House Rent 20,000
352,294

Exhibit: 6 Actual Perfomance at 80% for year 2015-2016

Production Total Bags 11,156
Per Bag Distribution Ratio Bags Total
Super Kernal 2,564 30% 80% 2,677 6,863,828
Broken Rice 2,872 20% 669 1,921,368
D98 Russian 2,257 15% 80% 1,339 3,022,123
Broken rice White 3,282 20% 335 1,099,470
IRRI-9 2,637 35% 80% 3,124 8,237,988
Broken Rice- Brown 2,813 20% 781 2,196,953
husk 2,461 15% 1,673 4,117,253
Wastage - 5% 558 -
 100% 11,156 27,458,983

Total Cost Productivity PerUnitCost Total Unit Amount

Husking machine 1,500,000 15,000 100 11,156 1,115,600
Polising machine 1,130,000 15,000 75 11,156 840,419
Huller 600,000 15,000 40 11,156 446,240
Transformer 1,500,000 15,000 100 11,156 1,115,600
Building 1,210,000 50 24,200 24,200
3,542,059

3,517,859
Exhibit: 4-A Raw Material (Paddy) Budgetted
Types Price/Bag Distribution Total Bags
Super Kernel 1,700 37% 5,550
D98-Russian 1,450 21% 3,150
IRRI-9 1,100 42% 6,300
15,000

Raw Material (Paddy) Actual

Types Price/Bag Distribution Actual DM
Super Kernel 1452 25% 3750 5,445,000
D98-Russian 1220 35% 5250 6,405,000
IRRI-9 694 40% 6000 4,164,000
15000 16,014,000

Exhibit: 4-B Production/Yeild

Price/Bag Distribution Ratio Bags
Super Kernal+I20+I23 3,300 30% 80% 3,420
broken rice (White) 1,600 20% 855
D-98 Russian 3,600 15% 80% 1,710
broken rice ( White) 1,600 20% 428
IRRI-9 1,900 35% 80% 3,990
Broke Rice Brown 1,200 20% 998
Husk 900 15% 2,138
Wastage - 5% 713
100% 14,250

Exhibit: 7 Bugeted and actual Perfomance Measurement for year 2015-2016

Particulars Flexibile Flexible Actual Favorable

Capacity 100% 80% 80%
Bag of 40kg rice 11,400 12,000 12,000
Bags of Husk 2,138 2,250 2,250
Sales of rice 28,272,000 30,768,000 31,891,200
Sales of husk 1,923,750 2,025,000 2,025,000
Variable Expenses
Direct Material 22,137,375 16,014,000 16,273,800
Variable F.O.H
Utilities 2,500,200 2,500,200 2,500,200
Variable Depreciation 360,000 362,544 362,544
Transportation 600,000 600,000 600,000
Total V FOH 3,460,200 3,462,744 3,462,744
Fixed Expenses
Direct Labor 1,467,750 123,648 123,648
Fixed F.O.H
Depreciation 20,000 20,000 20,000
Repair & Maintance 362,542 362,542 362,542
Factory Supplies 135,900 135,900 135,900
Warehouse Rent 240,000 240,000 240,000
Admin Expense 265,241 265,241 265,241
Misc 123,652 123,652 123,652
Fixed OH 1,147,335 1,147,335 1,147,335

Total Cost 28,212,660 20,747,727 21,007,527

Revenue 30,195,750 32,793,000 33,916,200

Profit 1,983,090 12,045,273 12,908,673
 100% 80% 20%
4440 3552 888
2520 2016 504
5040 4032 1008
9600 2400 12000
15000 18750 15% 5%
12000 2,813 938
100% 80% 20% 2250 15%
3,000 2,400 600 750 5% 8058600 5550
4,200 3,360 840 3843000 3150
4,800 3,840 960 4372200 6300
9,600 2,400 12,000 16273800

Total Actual Rev VE

11,286,000 2,400 80% 7,920,000
1,368,000 600 20% 960,000
6,156,000 3,360 80% 12,096,000
684,800 840 20% 1,344,000
7,581,000 3,840 80% 7,296,000
1,197,600 960 20% 1,152,000
1,924,200 2250 2,025,000
-
30,197,600
Rice Rev 30,768,000
Husk 2,025,000
year 2015-2016

Unfavorable Per Bag DistributioRatio Bags Total

Super Kernal 3,300 30% 80% 2,400 7,920,000
Broken Rice 1,600 20% 600 960,000
D98 Russian 3,600 15% 80% 3,360 12,096,000
Broken rice White 1,600 20% 840 1,344,000
IRRI-9 1,900 35% 80% 3,840 7,296,000
Broken Rice- Brown 1,200 20% 960 1,152,000
husk 900 15% 2,250 2,025,000
Wastage - 5% 750 -
100% 15,000 32,793,000
30,768,000
 Per Bag DistributioRatio Bags Total
Super Kernal 3,300 30% 80% 3,552 11,721,600
Broken Rice 1,600 20% 888 1,420,800
D98 Russian 3,600 15% 80% 2,520 9,072,000
Broken rice White 1,600 20% 504 806,400
IRRI-9 1,900 35% 80% 4,032 7,660,800
Broken Rice- Brown 1,200 20% 1,008 1,209,600
husk 900 15% 2,250 2,025,000
Wastage - 5% 750 -
100% 15,504 33,916,200
31,891,200
Exhibit: 6 Actual Perfomance at 80% for year 2015-2016
Production Total Bags 11,156
Per Bag DistributioRatio Bags Total
Super Kernal 3,300 30% 80% 2,677 8,834,100
Broken Rice 1,600 20% 669 1,070,400
D98 Russian 3,600 15% 80% 1,339 4,820,400
Broken rice White 1,600 20% 335 536,000
IRRI-9 1,900 35% 80% 3,124 5,935,600
Broken Rice- Brown 1,200 20% 781 937,200
husk 900 15% 1,673 1,505,700
Wastage - 5% 558 -
100% 11,156 23,639,400 Revenue

Raw Material (Paddy) Actual

Types Price/Bag Distribution Actual Total VC
Super Kernel 1452 25% 3081 4473612
D98-Russian 1220 35% 4314 5263080
IRRI-9 694 40% 4930 3421420
12325 13,158,112 TVC
10,481,288

Machine Operator 3 17,813 53,439 641,268

Skilled Labor 3 11,875 35,625 427,500
Helpers 4 8,313 33,252 399,024
1,467,792 Salary
Utilities 208,350 12 2,500,200
Repair & Maint 30,212 12 362,544
Transporation 50,000 12 600,000
Misc 10,304 12 123,648
Office Supplies 11,325 12 135,900
Admin Exp 22,103 12 265,236
Ware House Rent 20,000 12 240,000
4,227,528

Depreciation 3542059

EBIT 1,243,909
Tax 20% 248,782

Net Income 995,127 4.21%