Assignment #.

Submitted By:
Name A.aku.a.
Earolment No..Spl?22
Semester....... tass***os
Class.......
Section.....
Date of Submission. ud{2o23

Submitted To:
Name of Subject TeacherD Shala AgiAl
<Designation of Teacher>

MAIMS

Department of Business Administration

Maharaja Agrasen Institute of Management Studies
Affiliated to Guru Gobind Singh Indraprastha University, Delhi
Sector -22, Rohini, Delhi -11086, India; www.maims.ac.in
 Title
Date
Page No.

Ques 1
6Dlrtme betaetn Abscatien Coig snd Marginal laing
Abscrptian (osbing.
It io a ne thod 4casting It is am accbuating system in
inhon roduct in abich all "lixed and which wariable ct ae chagrd to
ariable produchan cating ac Qra des and fiacd csb
agpoc himaed to pcadub considered al periodic cosbs

roda nex each uniE he metE umit

Bath lixed cost an d Variable cost is teeafed

Costariade casb ne /baidertd i n pcod.uet cost,
produt osts

Vaciansea in de Cpeming and VGrianceA in the apeanhg amd

cloing shack dsen mot inlence
Umit

Naur Distabukm, dtin and selig k acia bleand Eixed

Oxrheadi ad ministuatira Cosks
To demonstrata d accuracy the imperhnce
4toatibhig to a praduct
tturaty treatment cost

DELTA
 Title Date.
Page No.

(6 Break Evn Ainalysis

Break- Euee Amalysis is a widely sed teehnigua
shud cat- alume- pralit ekhizn: hip

tatl casts Cead total

Geling prie amaysis which dehi inkz prabable praft atamy
abuky Tt pstays the elahim ship hetateN
cost o praduchin, Naluee o producti onn and the salea
Value.
Jha Brak-Een paint Faxnb is callakzd by diuding dhe tota

ak b pradee tee produt.

Break Even faint Fixed Costs
Cin Uaib) Saler Pist per wnit - Variable lstger unit

Fxed (osts
lsmtibuhem Margin pee un
This coanputes must
be sold in srde or the (ompony to gontca
Cnough reutnuen (oUer all is cxpnite

DELTA
 Title Date.
Page No.

< Relevat Cost amd Sumk Cost

Relcvamt cost is. mnageil accaunhing teem dhat
dscribes avaidabk casts tat are incuesed only when
busines decisions, Te concept d celonat
cost is ucd t elhoninat unnecesacy dat a cauld
empliat dhe oeision-mking praa
wam t to see
Gnly elewaat tost askacisted with seh decxiÝna

tha f maz hiatr y. (ouRiny will cadas Jak into the cast asociatrd
incot minka henelts as souiattd widh such decisisa

Sumk lstis
in he past and canot be ceouLLed. Sunk lst is

typialy t included in comidhata

chnat cat end fuhat bulgthy
Liced ConCema

DELTA
 DELTA
Sale Total
Rabio PN
int Een boak atSalen Sal-er Tatal Salehy= Masgi4n
Fonula
fuctatise sala sight absscb Can
etween
isa hure
Can
t.
urkA that raha linancial a is
Salety 4mugin The
Silety 4)Macgin
of
No. Page
Date. Title
 Title
Date

Page No..
Ques Draw a Break-Even Chart

EFixed Cost
YaridbleCast
Sales l60, oo0
Sales /frodvctin ,6o,0a units

Ans Sales lin~) Variable lost

bo, o0o- 7o,o00
=7qo, 000
Brak bxen
Contibuti.

Yo, ooo
Sa

Break-Eier
LLost
FIxEO
LINE
30009

DELTA
SALES
 Title
Date

Page No.

Quen 3 Number Units

Corcent0fe
New ly pcoducing 6o,oo9 lor 6o
Jatl Uhits.
2o, oo0 Cor 2o/:
&o%

PARTLCuL AR
ASALES
(8Less: Variable Cost ,74,000
Direct Maheeial
Diceck Labaur 2,52,oo0 3,36,00o
Vacia sle Eahory Qeeheada 63, c00
Variahle Selivng Querhtoda 4,c00
5,000 2,40,oO0
CoNTRLBUTLON (A-B) S,la,aoo 20,c00
|Less: Eixed Cast 3,60,000
PROEIT 24750o 4,04,5oo
A,1250o 241Son
Minimum.
=) -per umi to
SALESlo,0.oo
Na4Units 8o,coo Z13, 59 per vnit
carm

prie (ampam y3.59

shauldper sell the product at
umit minim um
WaRKIN NoIES
DELTA L2. Labaur Cost=
I15/. =
l.05