Abr: output basis

CPU
X Y
units 2500 4000 units
DM 100 120 DM
DL 240 80 DL
OH 150 150 OH
TC 490 350 TC
Profit 122.5 87.5 Profit
SP 612.5 437.5 Sales
ROS 20% 20% ROS

Price: No change in price

Abr: LhR
CPU
X Y
units 2500 4000 units
DM 100 120 DM
DL 240 80 DL
OH 254.34783 85 OH
TC 594.34783 284.7826 TC
Profit 18.152174 152.7174 Profit
SP 612.5 437.5 Sales
ROS 3% 35% ROS
Overheads (from the income statement)
X Y
Rent 200,000 60000 140,000 200000
Salary 600,000 150000 450,000 600000
Depreciation ( X:Y 60% : 75,000 45000 30,000 75000
Lease Rent of an equipme 45,000 45,000 45000
Overtime Premium in Y d 10,000 10,000 10000
Electricity 45,000 13500 31,500 45000
975,000 268,500 706,500 975000
2500 4000
Abr 107 177
X Y
Area occupied 30% 70%
Employees 50 150

Price: No change in price

Abr: LhR
CPU
X Y
units 2500 4000 units
DM 100 120 DM
DL 240 80 DL
OH 107 177
TC 447.4 376.625
Profit 165.1 60.875
SP 612.5 437.5
ROS 27% 14%

CPU Profit
X Y X Y
on the basis of output 490 350 123 88
on the basis of LhR 594 285 18 153
After A/A/A 447 377 165 61
 Total Cost
X Y total Abr 150
2,500 4,000 6,500 OH 975000
250,000 480,000 730,000 Ouput 6500
600,000 320,000 920,000
375,000 600,000 975,000
1,225,000 1,400,000 2,625,000
306,250 350,000 656,250
1,531,250 1,750,000 3,281,250
20% 20% 20%

n price
7500 4,000 11500
Total Cost
X Y total LhR 85
2,500 4,000 6,500 OH 975000
250,000 480,000 730,000 LH 11500
600,000 320,000 920,000
635,870 339,130 975,000
1,485,870 1,139,130 2,625,000
45,380 610,870 656,250
1,531,250 1,750,000 3,281,250
3% 35% 20%
 150

n price
7500 4,000 11500
Total Cost
X Y total
2,500 4,000 6,500
250,000 480,000 730,000
600,000 320,000 920,000

Overall profit

656,250
656,250
656,250
 1000
Product

Exp Prod 1
Rent 20000
Consult fee (P2)
Salary 100000

120000

Reapp of RD 11667
Reap of AD 12500
144166.666666667
 2000
Product Service Department

Prod 2 RD Acct De Total Basis

20000 5000 5000 50000 Area
150000 150000 allocate
50000 30000 20000 200000 no of employees

220000 35000 25000 400000

23333 -35000 units produced

12500 0 -25000 equally
255833.333333333 400000