Professional Documents
Culture Documents
55%
65%
11,00,000
13,00,000
Direct Labor
5,50,000
6,50,000
Factory overheads
3,10,000
3,30,000
Selling overheads
3,20,000
3,60,000
Administrative
Overheads
1,60,000
1,60,000
Direct Material
Prepare the budget for all the costs at 75% level for the next year.
75%
15,00,000
Direct Labor
7,50,000
Factory overheads
3,50,000
Selling overheads
4,00,000
Administrative Overheads
1,60,000
Total
31,60,000
At 1,20,000 units
At 1,50,000 units
Material
2,64,000
3,30,000
Labor
1,50,000
1,87,500
Inspection
90,000
1,12,500
Maintenance
84,000
1,02,000
1,98,000
2,34,000
Depreciation
90,000
90,000
Engineering services
94,000
94,000
Supervision
Material
3,08,000
Labor
1,75,000
Inspection
1,05,000
Maintenance
Supervision
96,000
2,22,000
Depreciation
90,000
Engineering services
94,000
Particulars
Direct Materials
Direct Labor
Variable Overheads
Fixed Overheads
Variable Expenses
Selling Expenses (10% Fixed)
Administration Expenses (Rs. 50,000
fixed for all levels of Production)
Distribution Expenses (20% Fixed)
Total Cost of Sales per unit
Per Unit(Rs.)
60
30
25
15
5
15
5
5
160
Partculars
Per Unit
Variable Cost:
Direct Material
60
3,60,000
Direct Labor
30
1,80,000
Variable Overheads
25
1,50,000
Variable Expenses
30,000
Selling Expenses
13.5
81,000
Distribution Exp.
24,000
Fixed Cost
Fixed Overheads
1,50,000
Selling Expenses
15,000
Distribution Expenses
10,000
Administration Exp.
50,000
Partculars
Per Unit
Variable Cost:
Direct Material
60
4,20,000
Direct Labor
30
2,10,000
Variable Overheads
25
1,75,000
Variable Expenses
35,000
Selling Expenses
13.5
94,500
Distribution Exp.
28,000
Fixed Cost
Fixed Overheads
1,50,000
Selling Expenses
15,000
Distribution Expenses
10,000
Administration Exp.
50,000