Max 5000 40% 75% 90%

Particulars Per Unit 2000 3750 4500

Direct Material 50 100000 187500 225000
Direct Labour 20 40000 75000 90000
Direct Expenses 12 24000 45000 54000

Prime Cost 164000 307500 369000

Selling Overheads = 8
Variabble(25%) 2 4000 7500 9000
Fixed (75%) 6 30000 30000 30000

Distribution Overhead = 6
Variale (75%) 4.5 9000 16875 20250
Fixed (25%) 1.5 7500 7500 7500

Fixed Overhead 4 20000 20000 20000

Total cost 234500 389375 455750

cost per unit

Total cost/No. of actual unit 117.25 103.8 101.3
Profit 20% 23.45 20.8 20.3
Selling price 140.7 124.6 121.5
Max 10000 50% 70% 80%
Particulars Per Unit 5000 7000 8000

Direct Material 18 90000 126000 144000

Direct Wages 15 75000 105000 120000
Prime cost 165000 231000 264000

Fixed Office Overhead 100000 100000 100000

Variable Overhead 12 60000 84000 96000
Semi Variable Overhead
Fixed 20% 50000 20% 10000 10000 10000
Variable 4 20000 28000 32000
Total Cost 355000 453000 502000
Cost per unit 71 64.71 62.75
loss 55000 33000 22000
SP 60 300000 420000 480000
Max 100% 600000 60% 80%
Particulars Per Unit
Direct Material 600000 360000 480000
Basic Wages 200000 120000 160000
Marginal Productivity 40000 24000 32000
Prime Cost 504000 672000

Fixed Production Overhead 80,000 80,000 80,000

Variable Production Overhead 200000 120000 160000

Rigid Admin Overheads 40000 40000 40000

Selling Overhead 120000
Fixed 10% 12000 12000 12000
Variable 108000 64800 86400
Distribution Overhead 60000
Fixed 20% 12000 12000 12000
Variable 48000 28800 38400

Total Cost 861600 1100800

Profit 152047.1 194258.8
Sales 1013647 1295059
Max 12000 70% 60% 80%

Particular 70%
Prime Cost 20000 17142.86 22857.14
Electricity Exp 50000
60% Variable 30000 70% 25714.29 34285.71
40% Fixed 20000 20000 20000

Repairs 5000
35% fixed 1750 1750 1750
65% Variable 3250 70% 2785.714 3714.286

Insurance prem 20000 20000 20000

Staff Salary 10000 10000.0 10000

Total Cost 97392.9 112607.1

Total qty (units) 8400 7200.0 9600
hence cost per unit 12.5 13.5 11.73
selling price per unit 14.88 13.8 12.9

Profit 9739.286 11260.71

Total Sales 107132.1 123867.9
Given 100% Find:
Particulars 60% 70% 80% 90%
Variable Exp.
Direct Wages 9000 10500 12000 13500
Basic Material 24000 28000 32000 36000
Production Expenses 3000 3500 4000 4500
Prime Cost 36000 42000 48000 54000
Fixed:
Workshop Salary 9300 9300 9300 9300
Office Rent 14700 14700 14700 14700
Semi Variable Expenses:
Repairs & Maintainance 10000 10000 11000 12000
Telephone Charges 15000 15000 16500 18000

Total Cost 91000 99500 108000

Profit 35000 34500 34000
Sales (Given) 126000 134000 142000
Given Units 5000 Find:
Particulars Per Unit 4000 6000
Material Cost 250000 50 200000 300000
Labour Cost 150000 30 120000 180000

Prime Cost 400000 80 320000 480000

Depriciation 100000 20 100000 100000
Power: 12500
fixed 20% 20% 2500 2500
Varibale 80% 80% 10000 2 8000 12000
Repairs & Maint.: 20000
Fixed 25% 25% 5000 5000
Varibale 75% 75% 15000 3 12000 18000
Stores 100% variable 100% 10000 2 8000 12000
Inspection: 5000
Fixed 80% 80% 4000 4000
Variable 20% 20% 1000 0.2 800 1200
Office Overhead 50000
fixed 75% 75% 37500 37500
Variale 25% 25% 12500 2.5 10000 15000
Selling Overhead: 30000
Fixed 50% 50% 15000 15000
Variable 50% 50% 15000 3 12000 18000

Total Cost 534800 720200 hence=

cost per unit 133.7 120.0333 so 25%
selling price per unit 178.2667 160.0444 assume
cost 75
profit 25
sp 100
I unit requires 1.60 hours to make
worker charges Rs. 2.50 per hour
hence, wages per unit = 2.50 * 1.60 = Rs. 4 per unit

FormuLA

Variable cost per unit = diff. in total cost/ diff. in total qty.

EX. Maintenance 102000-84000/150000-120000

18000/30000 = 0.60 per unit

Total cost = fixed cost + variable cost

Maintenance fc+(120000*0.60) 84000

120000 fc=12000

PARTICULAR Nature 120000 Units 140000 Units 150000 Units

Raw Material(7rs per unit) 100% variable 840000 980000 1050000

Direct Wages(4rs p.u) 100% variable 480000 560000 600000
Comission (1rs p.u) 100% variable 120000 140000 150000
Selling & dsistribution overhead 100% fixed 85000 85000 85000

indirect material 100% variable 264000 308000 330000

indirect Labour 100% variable 150000 175000 187500
Inspection 100% variable 90000 105000 112500

Maintenance Fixed 12000 12000 12000

variable 72000 84000 90000

Supervision fixed 54000 54000 54000

variable 144000 168000 180000

Deprication 100% fixed 90000 90000 90000

Engineering Services 100% fixed 94000 94000 94000

Total Cost 2495000 2855000 3035000

Working Note
supervision 234000-198000/150000-120000

36000/30000 = 1.2 per unit

variable 120000*1.2 = 144000

Fixed Cost 198000-144000 = 54000