D E

17 25
10 15

7 10

2 1.25

2 1

S A T
Make 20 36 24
Buy 29 40 34

9 4 10

3 2 4

3 2 2.5

1 3 2

1)
B C
Net Profit 3732 3504
ROI

Capital emp 23200 22600

16.08621 15.504424779
RI Net Profit 3732 3504

EXPENSE 2320 2260

1412 1244

3)

4)

DEP 480

DEP 1 M 40

CON 651
-174

477
-155

322 3864

ROI 0.152606635 15.26066

RI 1332

One stop car C.O

TIMANA
 Q1 Q2 Q3 Q4 Q1
Revenue 470400 484512 499047.36 514018.8 529439.3
Direct labour -24480 -25214.4 -30970 -25190.9 -25946.63
Direct Material -48000 -49440 -50923.2 -52450.9 -54024.42
Contribution 397920 409857.6 417154.16 434817 447861.5
Fixed Production Overheadf -120000 -120000 -130000 -130000 -130000
Administrative costs -210000 -247500 -253800 -253800 -253800
Profit 67920 42357.6 33354.16 51017 64061.51

Material Price Variance

AQ*SP -AQ*AP PRICE

196380-199126 -2746 42.1875

RAQ*SP-(AQ*SP) MIX 337.5

-449.200000000004 A
3914 F
-2504.60000000001 A

960.19999999999 F

YIELD
SQ*SP-(RAQ*SP)

5764 F

6724.19999999999 F
0.0005

18 a-0.0005q

18 8.5

a 26.5

0.001
26.5
25320

2532