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7/30/2019 MAC 2 Mridula
1/17
Plant Capacity 2000000
Past Year's level of operation 1500000
Average unit SP 1.2
Total fixed cost 520000
Avg variable unit cost 0.75
Current
Agg. A B C
Sales at full capacity(units)(A) 2000000
Actual sales volume(units)(B) 1500000 600000 400000 500000
Unit sales price(C) 1.2 1.67 1.5 0.4
Total sales revenue(D=B*C) 1800000 1000000 600000 200000
Variable cost per unit(E) 0.75 1.25 0.625 0.25
Total variable cost(F=B*E) 1125000 750000 250000 125000
Fixed Cost(G) 520000 170000 275000 75000
Net profit(H=D-F-G) 155000 80000 75000 0
Taxes 77500
Dividends 50000
Union bonus 0
Profit after tax 77500
RE 27500
Ratios
Variable cost to sales(F/D) 0.625 0.75 0.42 0.625
Variable income to sales 0.375 0.25 0.58 0.375Utilization of capacity 75.0% 30.0% 20.0% 25.0%
Break Even unitwise 1155556 408000 314285.7 500000
Break even revenuewise 1386667 680000 471428.6 200000
7/30/2019 MAC 2 Mridula
2/17
0.708333
Next Year
A B C Agg
400000 400000 950000 1750000
1.67 1.5 0.8 1.158857
668000 600000 760000 2028000
1.375 0.6875 0.275 0.620714
550000 275000 261250 1086250
170000 275000 195000 640000
-52000 50000 303750 301750
0 25000 151875 150875
0
0
-52000 25000 151875 150875
0.823353 0.458333 0.34375 0.535626
0.176647 0.541667 0.65625 0.46437420.0% 20.0% 47.5% 87.5%
576271.2 338461.5 371428.6 1189275
962372.9 507692.3 297142.9 1378200
7/30/2019 MAC 2 Mridula
3/17
Purchase Price(Rs/kg) 12
Estimated Monthly Expense
Cahier's salary 600
Counter Boys 600
Rent 150Electricity 400
Misc 210
Expected average monthly volume(kg) 3000
Expected Operating Cost/kg 0.653
SP computation
Unit Size (g)
Purchase
Price@12
Operating
kg
Total
cost/unit
50 0.6 0.033 0.708
100 1.2 0.065 1.345
250 3 0.163 3.263
500 6 0.327 6.447
1000 12 0.653 12.813
Income statement for April
Revenue
50 g 4687*0.8 3749.6
100 g 3130*1.5 4695
250 g 1640*3.6 5904
500 g 1000*7.1 71001000 g 543*14.1 7656.3
Less: Cost
Purchase Price 2000*12 24000
Operating expenses
Cahier's salary 600
Counter Boys 600
Rent 150
Electricity 400
Misc 210 1960
Packing/container
50 g 4687*0.075 351.525
100 g 3130*0.08 250.4
250 g 1640*0.1 164
500 g 1000*0.12 120
1000 g 543*0.16 86.88 972.805
PBT
7/30/2019 MAC 2 Mridula
4/17
taxes
PAT
1 No.of orders
2No.of pieces
sold
3 Total weight
4 Total weight
5 Total weight
67
8(6/7) Rs./kg.
9 Rs./piece
10
11
12
13
14
Product Line (gms)
Revenues (Rs.) 50
Sales Price per piece 0.80
Sales (in units) 4,687
Revenues (Rs.) 3,749.60
Variable cost
Purchase Price @ Rs. 12/kg 0.600Containers Cost/unit 0.075
Loss due to melting (5% per unit) 0.030
Total Cost/unit 0.705
Contribution/unit Rs. 0.095
Contribution/kg Rs. 1.900
Total contribution 445.265
Misc expenses
Ex
Mridula Ice-
Schedule fo(Based on Pr
S.No.
Common Cost Basis of
Allocation
Cashiers salary(ignoring as Fra
Counter boys salary
Rent
Electricity
Total cost/unit
110% of cost
Price (nearest 10 p)
Mridula Ice-Cream Parlo
Total (1 to 5)Total weight (kgs)
Operating cost/kg.
Operating cost/kg.
Purchase price/unit @ Rs.12/kg.
Containers (estimates)
7/30/2019 MAC 2 Mridula
5/17
Fixed Costs (Actuals for June)
Counter boy's salary
Rent
Electricity
Misc Expenses
Profit Before Tax
(less) Tax
Profit After Tax
7/30/2019 MAC 2 Mridula
6/17
Unit Size (g) No of order total no units Total wt
50 3640 4687 234
100 2200 3130 313
250 720 1640 410500 340 1000 500
1000 100 543 543
Total 7000 11000 2000
110% of cost Unit SP
0.7788 0.8
1.4795 1.5
3.5893 3.6
7.0917 7.1
14.0943 14.1
Income statement for April(modified)
Revenue
50 g 4687*0.8 3749.6
100 g 3130*1.5 4695
250 g 1640*3.6 5904
500 g 1000*7.1 710029104.9 1000 g 543*14.1 7656.3 29104.9
Less: Cost
Purchase Price 2000*12 24000
Operating expenses
Cashier's salary 0 (Not considering as Frank is cashier
Counter Boys 600
Rent 150
Electricity 400
Misc 210 1360
Packing/container
50 g 4687*0.075 351.525
100 g 3130*0.08 250.4
250 g 1640*0.1 164
500 g 1000*0.12 120
26932.805 1000 g 543*0.16 86.88 972.805 26332.81
2172.095 PBT 2772.095
7/30/2019 MAC 2 Mridula
7/17
868.838 taxes 1108.838
1303.257 PAT 1663.257
50 100 250 500 1000
gms. gms. gms. gms. gms.
Rs. Rs. Rs. Rs. Rs. Rs.
- - - - - -
263 175 92 56 30616
106 141 185 225 245 902
369 316 277 281 275 1518234 313 410 500 543 2,000
1.577 1.010 0.676 0.562 0.506 0.759
0.079 0.101 0.169 0.281 0.506
0.600 1.200 3.000 6.000 12.000
0.075 0.080 0.100 0.120 0.160
0.754 1.381 3.269 6.401 12.666
0.829 1.519 3.596 7.041 13.933
0.800 1.500 3.600 7.000 13.900
(gms) (gms) (gms) (gms)
100 250 500 1000 Total
1.50 3.60 7.10 14.10
3,130 1,640 1,000 543
4,695.00 5,904.00 7,100.00 7,656.30 29,104.90
1.200 3.000 6.000 12.0000.080 0.100 0.120 0.160
0.060 0.150 0.300 0.600
1.340 3.250 6.420 12.760 26,177.22
0.160 0.350 0.680 1.340 2,927.69
1.600 1.400 1.360 1.340
500.8 574 680 727.62 2927.685
ibit 3
Cream Parlour
Price revisionoper allocation)
Actual for
June
r
7/30/2019 MAC 2 Mridula
8/17
600
150
400
210
1,360.00
1,567.69
627.07
940.61
7/30/2019 MAC 2 Mridula
9/17
Income statement for April(higher prices)
Revenue
50 g 4687*0.9 4218.3
100 g 3130*1.6 5008
250 g 1640*3.6 5904
500 g 1000*7.1 71001000 g 543*14.1 7656.3 29886.6
Less: Cost
Purchase Price 2000*12 24000
Operating expenses
Cashier's salary 0
Counter Boys 600
Rent 150
Electricity 400
Misc 210 1360
Packing/container
50 g 4687*0.07 351.525
100 g 3130*0.08 250.4
250 g 1640*0.1 164
500 g 1000*0.12 120
1000 g 543*0.16 86.88 972.805 26332.81
PBT 3553.795
7/30/2019 MAC 2 Mridula
10/17
taxes 1421.518
PAT 2132.277
7/30/2019 MAC 2 Mridula
11/17
Sales 2152500
Direct Labour 271250
Direct Material 458000
Manufacturing overhead
Machine related 336000Set up labour 40000
Receiving amd production control 180000
Engg 100000
Packaging and shipping 150000
Total manufacturing overhead 806000
Gross Margin 617250 28.68%
GAS 559650
operating income 57600 2.68%
Valves Pumps Flow controller
Direct Labour 10 12.5 10
Direct Material 16 20 22
Manufacturing overhead@300% 30 37.5 30
Std unit cost 56 70 62
target SP 86.15 107.69 95.38
planned GM 35.00% 35.00% 35.00%
Actual SP 86 87 105
Actual GM 34.88% 19.54% 40.95%
Valves Pumps Flow controller
Material per unit
parts@1 4
parts@2 4 6 10
parts@6 12
parts@7 14
parts@8 8
Material cost per unit 16 20 22
DL per unit 0.4 0.5 0.4DL $ per unit @ 25/ DL hr 10 12.5 10
m/c hr per unit 0.5 0.5 0.3
Valves Pumps
Flow
controller Total
Productions (units) 7500 12500 400 20400
M/c hrs 3750 6250 1200 11200
Production runs 10 50 100 160
mailto:parts@2mailto:parts@6mailto:parts@7mailto:parts@8mailto:parts@8mailto:parts@7mailto:parts@6mailto:parts@27/30/2019 MAC 2 Mridula
12/17
Number of shipments 10 70 220 300
Hrs of engg hrs 250 375 625 1250
7/30/2019 MAC 2 Mridula
13/17
Cost driver Valves Pumps Flow contr
Machine related Machine hr 3750 6250 1200
Percentage 33.48% 55.80% 10.71%
Activity cost 112500 187500 36000
Units 7500 12500 4000Cost/unit 15.00 15.00 9.00
Set up labour Production run 10 50 100
Percentage 6.25% 31.25% 62.50%
Activity cost 2500 12500 25000
Cost/unit 0.33 1.00 6.25
Receiving amd
production control Production run 10 50 100
Percentage 6.25% 31.25% 62.50%
Activity cost 11250 56250 112500
Cost/unit 1.5 4.5 28.125
Total 1.83 5.50 34.38
Engg Hr of engg work 250 375 625
Percentage 20.00% 30.00% 50.00%
Activity cost 20000 30000 50000
cost/unit 2.67 2.40 12.50
Packaging and shipping No of shipment 10 70 220
Percentage 3.33% 23.33% 73.33%
Activity cost 5000 35000 110000
cost/unit 0.67 2.80 27.50
Total overhead/unit 20.17 25.70 83.38
Valve Pump FC
Direct Material 16 20 22
Direct Labour 10 12.5 10
Overhead 20.17 25.7 83.38
Total CP 46.17 58.2 115.38
SP 86 87 105
Profit/loss per
unit 39.83 28.8 -10.38GM % 46.31% 33.10% -9.89%
Production run
Machine hr
Engg hr
Shipment
7/30/2019 MAC 2 Mridula
14/17
7/30/2019 MAC 2 Mridula
15/17
Total
336000
40000
180000
100000
150000
7/30/2019 MAC 2 Mridula
16/17
Mumbai Poster Paint CommercialEX 3 EX 4 EX 5
Income 355,231 206,261 81,363
Variable Variable Cost 107,621 72,305 54,719
Contribution to Mumbai Fixed OH 247,610 133,956 26,644Fixed Sunk Cost 96,155 32,344
Escapable Fixed Cost 89,651 51,502 2,300
Total Fixed Cost 185,806 83,846 2,300
Contributin to Local Company OH 61,804 50,110 24,344
Mumbai OH
Contribution to Company OH and Profits
Fixed Cost to Sales 0.52 0.41 0.03
Break Even Income 185,806 83,846 2,300
Location Cont./ Sales Ratio 0.17 0.24 0.30
Cont to Sales (P/v Ratio) 0.70 0.65 0.33
Delhi Poster Paint CommercialEX 6 EX 7 EX 8
Income 99,899 23,318 14,516
Variable Cost 40,619 3,867 9,884
Contribution to Delhi Fixed OH 59,280 19,451 4,632
Sunk Cost 13,608 4,068Escapable Fixed Cost 15,938 5,518 592
Total Fixed Cost 29,546 9,586 592
Contributin to Local Company OH 29,734 9,865 4,040
Delhi OH
Contribution to Company OH and Profits
Company OH
Company Profit/Loss
Fixed Cost to Sales 0.30 0.41 0.04
Break Even Income 29,546 9,586 592
Location Cont./ Sales Ratio 0.30 0.42 0.28
Cont to Sales (P/v Ratio) 0.59 0.83 0.32
7/30/2019 MAC 2 Mridula
17/17
Location Total Company TOTAL
642,855
234,645
408,210128,499 185,806
143,453
271,952
136,258
89,482
46,776
0.42
271,952
0.21
0.63
137,733 780,588
54,370 289,015
83,363 491,573
(28,993) 99,506112,356 255,809
83,363
43,639 179,897
31,011 120,493
12,628 59,404
100,061
(40,657)
0.61 0.58
83,363
0.32
0.61