Name : Uzma BiBi

Roll no. 19
BS Islamic Finance (4 Semester)
Assignment no. 01
Managerial Accounting
Chapter no. 02
Question no. 19
Given
Month Number of Ingots
January 110
February 90
March 80
April 100
May 130
June 120
July 70
August 60
September 50
October 40

Part : 01 High - Low method:

Number of Ingots Power Cost

High Activity Level 130 $6,000

Low Activity Level 40 2,400
Change 90 $3,600

Variable Cost Per Unit $40

Fixed Cost :
Total Power Cost at high level $6,000
Less : Variable element $5,200
Fixed Cost element $800
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mester)
01
ting

Power Cost
$ 5,500
$ 4,500
$ 4,400
$ 5,000
$ 6,000
$ 5,600
$ 4,000
$ 3,200
$ 3,400
$ 2,400