30 TONS 25 TONS 20 TONS 15 TONS 10 TONS 7 TONS

PRODUCTION(KG) 30,000 25,000 20,000 15,000 10,000 7,000

FIXED COSTS TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL

SHED RENT 25000 25000 25000 25000 25000 25000 25000 25000 25000 25000 25000 25000

VARIABLE COSTS PER KG PER KG PER KG PER KG PER KG PER KG

RAW MATERIALS 20 600000 20 500000 20 400000 20 300000 20 200000 20 140000
ELECTRICITY 3 90000 3 75000 3 60000 3 45000 3 30000 3 21000
MASTER BATCH/ COLOUR 1 30000 1 25000 1 20000 1 15000 1 10000 1 7000
MAINTENANCE 0.25 7500 0.25 6250 0.25 5000 0.25 3750 0.25 2500 0.25 1750
LABOUR 5 150000 5 125000 5 100000 5 75000 5 50000 5 35000
MINIMUM 0 MINIMUM 25000 MINIMUM 40000
TOTAL COST 902500 756250 610000 463750 342500 269750
TOTAL COST PER KG 30.083333 30.25 30.5 30.91667 34.25 38.53571
SELLING PRICE PER KG 36 36 36 36 36 36
MARGIN PER KG 5.9166667 5.75 5.5 5.083333 1.75 ‐2.53571
PROFIT  177500 143750 110000 76250 17500 ‐17750