(a) Estimated Fixed for 2020, 2021,2022

Estimated Fixed Cost 2020(tk) 2021(tk) 2022(tk)

Machinaries 1,10,000 1,10,000 1,10,000
BSTI 67,000 67,000 67,000
Staff Salary 2,10,000 2,10,000 2,10,000
Web Design 74,000 74,000 74,000
Advertisement 92,000 92,000 92,000
Total Fixed Cost 5,53,000 5,53,000 5,53,000
 (b) Est imated variable cost for 2020, 2021,2022
Variable Cost Budget 2020(tk) 2021(tk) 2022(tk)

Purchasing
Beef(2,000kg ,2,200kg, 8,00,000 8,80,000 9,60,000
2,400kg x 400 tk)
Electricity bill 1,17,000 1,23,000 1,35,500
Wages 81,000 85,000 91,000
Others 1,14,000 1,26,000 1,42,500
11,12,000 12,15,000 13,28,500
© Estimated Income for 2020,2021,2022

Income From Selling Product (TK)

2020:
(3600 packet x 350 ) 12,60,000
2021:
(3900 packet x 400) 15,60,000
2022:
( 4300 packet x 450) 19,35,000
Total Income 47,55,000

Break-Even Analysis Total first year income for the

Dehydrated beef is projected TK 12,60,000 and
total variable cost TK.11,12,000. We anticipate a
first-year profit 1,48,000. In second year, total
income is 15,60,000 and total variable cost
12,15,000 where total profit is 3,45,000.Our break-
even analysis assumes total income first year is TK
12,60,000, variable cost in first year is TK.11,12,000
and first year estimated fixed cost is 5,53,000. Our
variable cost per unit is tk 309 and selling cost per
kg is 700. With these assumption ,the break-even
calculation is:

5,53,000/700-309=1414.32 unit.
1414.32 x 350 = 4,95,012 tk