Per unit Per unit 100 Units

Elements of cost Amount Amount Amount

Direct Materials
Marble (200*250) 50000 5000000
Add:-
Carriage inward 2000 200000
Yellow Marble 3000 55000 300000
Direct Labour
Wages (5000*2) 10000 120000
Design 7500 17500 750000

Prime Cost 72500 6370000

Add
Factory overheads
Machine Cost
Grinder 2500 30000
Blade 2000 200000
Cutter 2x 400 4900 40000
Rent 25000 300000
Electricity Bill 5000 60000
Works Cost 34900 107400 630000
Add
Selling & Distribution
Transportation Cost 1500 150000
Warehouse 10000 120000
Cost Of Sales 118900
Profit 6100
Sales 125000

FC

Rent 300000
Warehouse 120000
Wages 120000
Electricity 60000
600000
VC
Blade 2000
Design 7500
Y.marble 3000
Transport 1500
Cutter 400
Carriage inward 2000
Marble 50000
Grinder 2500
68900
BEP 10.6951871658
 Profit %
Cost(10% INCREASE) Amt
Direct Materials
Marble 5500000
Add:-
Carriage inward 200000
Yellow Marble 330000
Direct Labour
Wages 120000
Design 750000

Prime Cost
Add
Factory overheads
Machine Cost
Grinder 30000
Blade 24000
Cutter 2x 40000
Rent 300000
Electricity Bill 60000
Works Cost
7000000 Add
Selling & Distribution
Transportation Cost 150000
Warehouse 120000
7270000 Cost Of Sales
5230000 100% Profit
12500000 Sales

Time to produce
100 unit =300 days
1 unit = 3 days
10 unit = 1 month
 Profit %
Amt Cost(10% DECREASE) amt
Direct Materials
Marble 4500000
Add:-
Carriage inward 200000
6030000 Yellow Marble 270000
Direct Labour
Wages
Design

6900000 Prime Cost

Add
Factory overheads
Machine Cost
Grinder 30000
Blade 24000
Cutter 2x 40000
Rent 300000
454000 Electricity Bill 60000
7354000 Works Cost
Add
Selling & Distribution
Transportation Cost 150000
270000 Warehouse 120000
7624000 Cost Of Sales
4876000 93.23136 Profit
12500000 Sales
 Profit %
amt

4970000

120000
750000

5840000

454000
6294000

270000
6564000
5936000 113.499
12500000