Direct cost

Cost for material

Jan Feb March April
Draper 14,380,000 14,667,600 15,254,304 16,017,019
Cotton 12,942,000 14,236,200 15,659,820 17,225,802
Total 27,322,000 28,903,800 30,914,124 33,242,821

Labour cost
Jan Feb March April
Rate per unit 10,000 10,000 10,000 10,000
Total units 719 733 763 801
Total labour cost 7,190,000 7,333,800 7,627,152 8,008,510

EXPENSES
Jan Feb Mar April
Decoration per unit 10,000 10,000 10,000 10,000
Total units 719 733 763 801
Total expenses 7190000 7333800 7627152 8008509.6

Direct material VND

Needle, thread and package 116

Sales
January February March April
Quantity 719 733 763 801
 May June Total
17,298,381 19,028,219 96,645,523
18,948,382 20,843,220 99,855,425
36,246,763 39,871,439 196,500,947

May June Total

10,000 10,000 60,000
865 951 4,832
8,649,190 9,514,109 48,322,761

May June Total

10,000 10,000 60,000
865 951 4,832
8649190.368 9514109.4048 48,322,761

May June Total

865 951 4832
Indirect cost (FC)

Production overheads
Jan Feb March April
Indirect wages
Store staff 2,600,000 2,600,000 2,600,000 2,600,000
Security and parking 600,000 600,000 600,000 600,000
Total indirect wages 3,200,000 3,200,000 3,200,000 3,200,000

Indirect expenses
Renting a store 8,000,000 8,000,000 8,000,000 8,000,000
Utility 1,000,000 1,000,000 1,000,000 1,000,000
Total indirect expenses 9,000,000 9,000,000 9,000,000 9,000,000

Total production overheads 12,200,000 12,200,000 12,200,000 12,200,000

Administration overheads
Jan Feb March April
Office salary 18,800,000 18,800,000 18,800,000 18,800,000
Depreciation for infrustructure 350,000 350,000 350,000 350,000
Total adminstration overhead 19,150,000.00 19,150,000.00 19,150,000.00 19,150,000.00

SELLING OVERHEADS
Jan Feb Mar April
MKT and Advertising 2000000 2000000 2000000 2000000
Total selling overheads 2,000,000 2,000,000 2,000,000 2,000,000

Indirect cost (VC)

January February March April
Needle, thread and package cost per u 116 116 116 116
Total units 719 733 763 801
Total variable overhead cost 83404 91744 100919 111011

Sales
January February March April
Quantity 719 733 763 801
 May June Total

2,600,000 2,600,000 15,600,000

600,000 600,000 3,600,000
3,200,000 3,200,000 19,200,000

8,000,000 8,000,000 48,000,000

1,000,000 1,000,000 6,000,000
9,000,000 9,000,000 54,000,000

12,200,000 12,200,000 73,200,000

May June Total

18,800,000 18,800,000 112,800,000
350,000 350,000 2,100,000
19,150,000.00 19,150,000.00 Err:522

May Jun Total

2000000 2000000 12000000
2,000,000 2,000,000 12000000

May June Total

116 116 696
865 951 4832
122112 134323 643513

May June Total

865 951 4832
Breakeven for the first month

Fixed Cost
Indirect labor 3,200,000
Indirect expenses 9,000,000
Administration overhead 19,150,000
Selling overhead 2,000,000
Total fixed cost 33,350,000

Variable Cost per unit

DL 10,000
DM 38,000
VO 10,116
58,116
Selling price 104,500
Contribution per unit 46,384

Breakeven 719