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  • C Plus I Plus V Plus

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    The document presents cost and sales data for three products: C Plus, I Plus, and V Plus. It includes information on selling price, direct costs, variable overhead costs, commission rates, contribution margin, fixed costs, production and sales units, and break even analysis. The key details are: 1) C Plus has the highest selling price and contribution margin but also the highest fixed costs of production and selling. 2) I Plus and V Plus have lower selling prices, costs, margins and volumes compared to C Plus. 3) Break even analysis is presented to calculate the units and revenue needed to cover total fixed overhead costs of Rs. 27,500,000 for each product.

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    The document presents cost and sales data for three products: C Plus, I Plus, and V Plus. It includes information on selling price, direct costs, variable overhead costs, commission rates, contribution margin, fixed costs, production and sales units, and break even analysis. The key details are: 1) C Plus has the highest selling price and contribution margin but also the highest fixed costs of production and selling. 2) I Plus and V Plus have lower selling prices, costs, margins and volumes compared to C Plus. 3) Break even analysis is presented to calculate the units and revenue needed to cover total fixed overhead costs of Rs. 27,500,000 for each product.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    15 views3 pages

    C Plus I Plus V Plus

    Uploaded by

    A
    The document presents cost and sales data for three products: C Plus, I Plus, and V Plus. It includes information on selling price, direct costs, variable overhead costs, commission rates, contribution margin, fixed costs, production and sales units, and break even analysis. The key details are: 1) C Plus has the highest selling price and contribution margin but also the highest fixed costs of production and selling. 2) I Plus and V Plus have lower selling prices, costs, margins and volumes compared to C Plus. 3) Break even analysis is presented to calculate the units and revenue needed to cover total fixed overhead costs of Rs. 27,500,000 for each product.

    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 3

    Question

    C Plus I Plus V Plus


    Selling Price 286 267 254
    Direct Material (100) (98) (97)
    Direct Labour (15) (13) (12)
    Var OH (23) (19) (16)
    Var Selling OH (25) (22) (20)
    Commission (14) (13) (13)
    CM 109 101 97
    CM on net Sale 40% 40% 40%
    CM on SP 38% 38% 38%
    Ratio (unit) 425 255 170
    Ratio (Rs) 121,535.09 68,000.00 43,245.61

    Fixed Cost

    Production 13,500,000 6,050,000 3,700,000


    Selling and Dist 2,125,000 1,275,000 850,000
    15,625,000 7,325,000 4,550,000

    Units (Manuf) 540,000 275,000 185,000


    Units (Sold) 425,000 255,000 170,000
    OAR (Manuf) 25 22 20
    OAR (S&D) 5 5 5

    VC (except Com (163) (152) (145)

    To prove

    Sales 37,783,640.72 21,140,294.68 13,444,485.65


    Var Cost (23,425,857) (13,106,983) (8,335,581)
    CM 14,357,783 8,033,312 5,108,905
    Fixed Cost
    Profit
    C Plus I Plus V Plus
    CM per packet 46,183.33 25,840 16,433
    Units 425 255 170
    CM per unit (Average)

    Total Fixed Overhead


    Break Even units
    C Plus 132,127
    I Plus 79,276
    V Plus 52,851

    232,781 C Plus I Plus V Plus


    CM per packet 38% 38% 38%
    Ratio (Rupees) 121,535 68,000 43,246
    CM (Rupees) 46,183.33 25,840.00 16,433.33
    CM per unit (Average)

    27,500,000 Total Fixed Overhead


    Break Even (Rupees)
    C Plus 37,783,641 132,126.84
    I Plus 21,140,295 79,276.11
    V Plus 13,444,486 52,850.74

    27,500,000
    (27,500,000)
    -
    Full
    88,457
    850
    104

    27,500,000.00
    264,253.68

    Full
    114%
    232,781
    88,457
    0.38

    27,500,000.00
    72,368,421.05

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