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Particulars RS RS Raw Material (84000 1.5/12 27.5) 288750: Current Assets
Particulars RS RS Raw Material (84000 1.5/12 27.5) 288750: Current Assets
RM=27.5,DL=9,DOH=8.5,TOTAL COST=45,PROFIT=5,SALES=50
Q.NO.17
PARTICULARS RS
RM 30
DL 7.5
DOH 5
TOTAL COST 42.5
PROFIT 7.5
SELLING PRICE 50
STATEMENT OF WORKING CAPITAL REQUIRMENT
PARTICULARS RS RS
Current assets
Raw material(96000*1/12*30) 240000
WORK IN PROGRESS
Raw material(96000*1/12*30) 240000
Q.NO 23 Units=40000/40%*60%=60000pa;5000pm
PARTICULARS PER UNIT
RM 22
WAGES 18
OHS 12
TOTAL COST 52
PROFIT 8
SALES 60
STATEMENT OF WORKING CAPITAL ESTIMATE 2016-17
PARTICULARS RS RS
Current assets
Raw material(5000*1*22) 110000
WORK IN PROGRESS
Raw material 110000
(5000*1*22)
Direct Laboursr(5000*1/2*18) 45000
Direct overheads(5000*1/2*12) 30000 185000
Finished goods(5000*2*52) 520000
Debtors(5000*2*52) 520000
Cash/Bank 25000
CA 1360000
Current liabilities
Creditors (Raw material 88000
supplier)(5000*22*80%)
Outstanding Wages 90000
(5000*1*18)
Outstanding OHS(5000*1/2*12) 30000
208000
CL
Working Capital (CA-CL) 1152000
QNO.24 UNITS=30000
UNITS=2160000/20=108000
108000=9000PM
Q.NO26
STATEMENT OF WORKING CAPITAL ESTIMATE FOR 2016-17
PARTICULARS RS RS
Current assets
Raw material(10000*4) 40000
WORK IN PROGRESS
Raw material (10000*4) 40000
PARTICULARS RS RS
Current assets
Raw material(5000*1/12*5) 25000
WORK IN PROGRESS
Raw material(5000*1/12*5) 25000