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Fixed Cost

Particulars Amount
Land 8550000
Building ( 21200000 - 1060000) 20140000
Plant and Machinery (11000000 - 5500000) 10450000
Licensing 35000
Total 39175000

Variable cost
Particulars Amount
Salary 2880000
Transportation expenses 600000
Repairs and maintenance 250000
Fringe benefits 576000
Adiministrative expenses 120000
Inventory(ammonia) 200000
Fuel 450000
Sale promotion expenses 72000
Miscellaneous Expenses (insurance and legal) 275000
Pre-operative expenses 200000
Depriciation (building 5%, plant and machinery 5%) 1610000
Total 7233000
Semi-variable cost
Particulars Amount
Electricity cost 2880000

TOTAL COST OF OPERATION 10113000


SALES REVENUE 24000000
PROFIT BEFORE TAX (PBT) 13887000
TAX 4220206
PROFIT AFTER TAX 9666794
8550000
21200000
29750000
COST SHEET FOR 2019
Particulars Rent Lease Owned
Fixed Expenses
Land and building 3305556 18000000 29750000
Plant and Machinery 11000000 (10 years)= 11000000 11000000
Licensing 35000 35000 35000
Total fixed expenses 14340556 29035000 40785000
Variable Expenses
Salary 2880000 2880000 2880000
Transportation expenses 600000 600000 600000
Repairs and maintenance 250000 250000 250000
Fringe benefits 576000 576000 576000
Adiministrative expenses 120000 120000 120000
Inventory(ammonia) 200000 200000 200000
Fuel 450000 450000 450000
Insurance 137500 137500 275000
Sale promotion expenses 72000 72000 72000
Miscellaneous Expenses
(insurance and legal) 275000 275000 275000
Pre-operative expenses 200000 200000 200000
Total variable expenses 5760500 5760500 5898000
Semi-variable expenses
Electricity cost 2880000 2880000 2880000
Total semi-veriable expenses 2880000 2880000 2880000

COST OF OPERATION 22981056 37675500 49563000


PROFIT (35%) 8043369.6 13186425 17347050
NET COST 31024425.6 50861925 66910050
BREAK-EVEN ANALYSIS
PARTICULARS RENT LEASE
FIXED COST 14340556 29035000
PROFIT 8043369.6 13186425
SALES REVENUE 31024425.6 50861925

P/V RATIO 72.1493635 83.01185022

BREAK EVEN POINT 19876205.84 34976933.92


ALYSIS
OWNED
40785000
17347050
66910050

86.88089457

46943577.41

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