Price Calculation

8/18/2019 Price Calculation

1/35

Cost for TOP Cement Bags

DIRECT MATERIAL Percentage Cost Composition

PP 83% 114.62 95.13CC 15% 45.10 6.77CMB 2% 217.79 4.36TOTAL 100% 106. 6

CO!T PER "# 106. 6

Other Variable Cost Jan- June Per Month A

Consumption 52,961,1358,826,855.81 Output (no. of bags)

Power or electrical charges 1,475,299 245,883.12 1 ! 2,75 ,Man power or personal cost" 9,631,944"53 1,605,324.09 9 ! 2,475,#or$ing capital interest %12,3%9 135,398.14 % ! 2,2 ,Total Variable cost 64,880,767 10$ 1&$'61.16 7 ! 1,925,

6 ! 1,65 ,i!e" Cost Jan-June Per Month 5 ! 1,375,

Power &eman& charges - - 45! 1,237,5'epairs an& maintenance 1, 19,91%"17 169,986.36 4 ! 1,1 ,

(nsurance 24 ,945 40,157.58 35! 962,5)&ministrati*e e+penses 2,279,169"63 379,861.61 3 ! %25,

elling +penses - - 2 ! 55 ,.epreciation / amortisation 4,2%6,914 714,485.640inance charges 4,317,415 719,569.15Total i!e" cost #$,#44,%6$ $,0$4,060.%%

Total Cost 77,0$&,#$' #$,8%7,&$#.4'

Lan(ing Price per"g

Capacittilisation


2/35

* C + -+ #% -*/ - 1#%

i!e" Cost "74 9"57 11 "19 %"4% 9"21 119"76

"%2 1 "63 11 "62 %"51 9"33 121"26"92 11"96 111"17 %"55 9"47 123"13

1" 5 13"67 111"%7 %"61 9"66 125"541"23 15"95 112"%1 %"6% 9"9 12%"761"47 19"14 114"12 %"7% 1 "25 133"261"64 21"26 114"99 %"%5 1 "4% 136"261"%4 23"92 116" 9 %"93 1 "77 14 " 12"1 27"34 117"49 9" 4 11"14 144"%32"45 31"%9 119"36 9"1% 11"64 151"263"6% 47"%4 125"92 9"69 13"37 173"76

i!e" Cost per2

Variable Costper 2

Variable Cost perbag

Cost of3ro"uction per

bag


g


3/35

ValA MaterialDPLM 100000DPLM 100001DPLM 100002DPLM 100003DPLM 100004DPLM 100005DPLM 100006DPLM 100007DPLM 100008DPLM 100012

Com o!itio" o# $M i" &' (a) o# DCCL *it&

1 ei)+t o# Ba) i" /ram!2 ei)+t o# *ar ta e! i" Ba) )m!3 ei)+t o# *e#t ta e! i" Ba) )m!4 & m(er o# *ar ta e! i" o"e (a)5 & m(er o# *ar olor ta e! i" o"e (a)6 ei)+t o# olo r ta e! i" o"e (a)!7 Co"! m tio" o# olor i" !tri (a) /ram!

8 $ate o# olor i" o"e !tri (a)


4/35

Material De! ri tio" Clo!i") to Clo!i") Val e & .$a a /ra e Pol ro le"e /ra" le! 201,327.98 23,076,204.71:iller! Cal i m Car(o"ate :;001 12,981.10 613,281.92


5/35

Cr $ateB & 114.62B & 45.10 Ma 2015 $ate >46.60B & 217.79B & 205.46B & 190.92B & 196.25B & 237.29B & 193.25B & 241.69B & 201.87

190.340.15 0.028551 2.8551


6/35

Cost for !TAR Cement Bags Mo i e o" ate


PP 90% 100.00 90.00CC 10% 47.00 4.70CMB - -Pri"ti") e? e"!e 5.06 5.06TOTAL 100% )).*6

CO!T PER "# )).*6

Other Variable Cost 5an 5une 3er onth A

Consu ables &$,'6#,#%&$ 6$ ++. 1 Output (no. of bags)

Power 1,475,299 245,883.12 1 ! 2,75 ,Man power 9,631,945 1,605,324.09 9 ! 2,475,#or$ing capital interest %12,3%9 135,398.14 % ! 2,2 ,Total Variable cost 64,880,767 10$ 1&$'61.16 7 ! 1,925,


Power &eman& charges - - 45! 1,237,5

'epairs an& maintenance 1, 19,91%"17 169,986.36 4 ! 1,1 ,(nsurance 24 ,945"49 40,157.58 35! 962,5)&ministrati*e e+penses 2,279,169"63 379,861.61 3 ! %25,

elling +penses - - 2 ! 55 ,.epreciation 4,2%6,913"%1 714,485.640inance charges 4,317,414"%9 719,569.15Total i!e" cost #$,#44,%6$ $,0$4,060.%%

Total Cost 77,0$&,#$' #$,8%7,&$#.4'

Lan(ing Price per"g

Capacittilisation


7/35

06.2015

76.9230769231

* C + -+ #% -*/ - 1#%

i!e" Cost "74 9"57 1 3"69 7"9% %"71 113"26

"%2 1 "63 1 4"13 %" 1 %"%3 114"76"92 11"96 1 4"6% %" 5 %"97 116"64

1" 5 13"67 1 5"3% %"11 9"16 119" 51"23 15"95 1 6"31 %"1% 9"4 122"261"47 19"14 1 7"62 %"2% 9"75 126"761"64 21"26 1 %"5 %"35 9"9% 129"761"%4 23"92 1 9"59 %"43 1 "27 133"512"1 27"34 11 "99 %"54 1 "64 13%"332"45 31"%9 112"%7 %"6% 11"14 144"763"6% 47"%4 119"42 9"19 12"%7 167"26

i!e" Cost per2

Variable Costper 2



bag


g


8/35

Cost for PCAL Cement Bags

DIRECT MATERIAL Percentage Cost Composition $ate : PP A @ "e 2015PP 76% 98.02 74.50CC 20% 45.10 9.02P L C M 3% 64.20 1.93CMB 1.00% 217.79 2.18TOTAL 100% *.6 99.8

CO!T PER "# *.6

Other Variable Cost Jan- &ec Per Month At 50% A

Consuma les 52,961,1358,826,855.81 6.42 Output (no. of bags)

Power 1,475,299 245,883.12 0.18 1 ! 2,75 , "Man power 9,631,945 1,605,324.09 1.17 9 ! 2,475, "#or$ing capital interest %12,3%9 135,398.14 0.10 % ! 2,2 , "Total Variable cost 64,880,767 ,,, *. 6 7 ! 1,925, "

6 ! 1,65 , "i!e" Cost Jan-June Per Month 5 ! 1,375, "

Power &eman& charges - - - 45! 1,237,5 "'epairs an& maintenance 1, 19,91%"17

169,986.36 0.124 4 ! 1,1 , "(nsurance 24 ,945"49 40,157.58 0.03 35! 962,5 ")&ministrati*e e+penses 2,279,169"63 379,861.61 0.28 3 ! %25, "

elling +penses - - - 2 ! 55 , ".epreciation 4,2%6,913"%1 714,485.64 0.520inance charges 4,317,414"%9 719,569.15 0.52Total i!e" cost #$,#44,%6$ $,0$4,060.%% 1.'*

Total Cost 77, 25,129 12,%37,521"49 ).&'

Lan(ing Priceper "g

Capacittilisation


9/35

PP 98.02P L C M 64.2CC 45.1 CMB 217.79

* C + -+ #4 -*/ - 1#4

i!e" Cost "74 1 "3 91"55 6"54 7"2% 1 1"%6

"%2 11"45 91"99 6"57 7"39 1 3"44"92 12"%% 92"53 6"61 7"53 1 5"41

1" 5 14"72 93"24 6"66 7"71 1 7"961"23 17"17 94"17 6"73 7"95 111"351"47 2 "61 95"4% 6"%2 %"29 116" 91"64 22"9 96"36 6"%% %"52 119"261"%4 25"76 97"45 6"96 %"% 123"212"1 29"44 9%"%5 7" 6 9"16 12%"292"45 34"35 1 "73 7"19 9"65 135" 73"6% 51"52 1 7"2% 7"66 11"34 15%"%

i!e" Cost per2

Variable Costper 2



bag


g


10/35

Cost for LD Bags

DIRECT MATERIAL Percentage Cost Composition $ A A&D LAC '&PP 70% 114.62 80.23CC 25% 45.10 11.28Pol om 5% 64.07 3.20TOTAL 100% )'.*1

CO!T PER "# )'.*1

Other Variable Cost Jan- .ec Per Month A

Consuma les 52,961,1358,826,855.81 Output (no. of bags)

Power 1,475,299 245,883.12 1 ! 2,75 , "Man power 9,631,945 1,605,324.09 9 ! 2,475, "#or$ing capital interest %12,3%9 135,398.14 % ! 2,2 ,Total Variable cost 64,880,767 ,,, 7 ! 1,925, "


Power &eman& charges - - 45! 1,237,5 "'epairs an& maintenance 1, 19,91%"17 169,986.36 4 ! 1,1 , "

(nsurance 24 ,945"49 40,157.58 35! 962,5 ")&ministrati*e e+penses 2,279,169"63 379,861.61 3 ! %25,

elling +penses - - 2 ! 55 , ".epreciation 4,2%6,913"%1 714,485.640inance charges 4,317,414"%9 719,569.15Total i!e" cost #$,#44,%6$ $,0$4,060.%%

Total Cost 77, 25,129 12,%37,521"49

Lan(ing Priceper "g

Capacittilisation


11/35

&B elli") rate !+o l o er atlea!t Varia(le o!t 75% :i?e o!t .


12/35

6.2 2000 12400 620100000 5000

* C + -+ $0 -*/ - 1$0

i!e" Cost "74 14"72 9%"64 4"93 5"67 113"37

"%2 16"36 99" % 4"95 5"77 115"44"92 1%"4 99"63 4"9% 5"9 11%" 3

1" 5 21" 3 1 "33 5" 2 6" 7 121"361"23 24"53 1 1"27 5" 6 6"29 125"%1"47 29"44 1 2"5% 5"13 6"6 132" 21"64 32"71 1 3"45 5"17 6"%1 136"161"%4 36"% 1 4"54 5"23 7" 7 141"342"1 42" 6 1 5"95 5"3 7"4 14%" 12"45 49" 7 1 7"%2 5"39 7"%4 156"%93"6% 73"6 114"37 5"72 9"4 1%7"9%

i!e" Cost per2

Variable Costper 2



bag


g


13/35


14/35

Cost for PCAL Cement Bags

DIRECT MATERIAL Percentage Cost Composition Mo i e 30.06.2015PP 75% 98.02 73.52CC 20% 45.10 9.02CMB 2% 217.79 4.36Pol om 3% 64.20 1.93TOTAL 100% .

CO!T PER "# .


Consuma les 52,961,1358,826,855.81 Output (no. of bags)

Power 1,475,299 245,883.12 1 ! 2,75 , "Man power 9,631,945 1,605,324.09 9 ! 2,475, "#or$ing capital interest %12,3%9 135,398.14 % ! 2,2 ,Total Variable cost 64,880,767 ,,, 7 ! 1,925, "


Power &eman& charges - - 45! 1,237,5 "

'epairs an& maintenance 1, 19,91%"17 169,986.36 4 ! 1,1 , "(nsurance 24 ,945"49 40,157.58 35! 962,5 ")&ministrati*e e+penses 2,279,169"63 379,861.61 3 ! %25,


Total Cost 77, 25,129 12,%37,521"49

Lan(ing Priceper "g

Capacittilisation


15/35

A t alPP 98.02P L C M 64.2CC 45.1 CMB 217.79

* C + -+ #4 -*/ - 1#4

i!e" Cost "74 1 "3 92"75 6"62 7"36 1 3" 5

"%2 11"45 93"19 6"66 7"47 1 4"64"92 12"%% 93"73 6"7 7"62 1 6"61

1" 5 14"72 94"43 6"75 7"% 1 9"151"23 17"17 95"37 6"%1 %" 4 112"541"47 2 "61 96"6% 6"91 %"3% 117"291"64 22"9 97"55 6"97 %"6 12 "451"%4 25"76 9%"65 7" 5 %"%9 124"412"1 29"44 1 " 5 7"15 9"25 129"492"45 34"35 1 1"92 7"2% 9"73 136"273"6% 51"52 1 %"4% 7"75 11"43 16 "

i!e" Cost per2

Variable Costper 2



bag


g


16/35

Cost for -L A!/ Bags


PP 70% 98.02 68.61CC 30% 45.10 13.53 PPCMB 217.79 - P L C MTOTAL 100% .1' CC

CMBCO!T PER "# .1'

Other Variable Cost Jan- June Per Month At 50% A

Consumption 52,961,1358,826,855.81 6.42 Output (no. of bags)

Power 1,475,299 245,883.12 0.18 1 ! 2,75 , "Man power 0. 9,631,945 1,605,324.09 1.17 9 ! 2,475, "#or$ing capital interest %12,3%9 135,398.14 0.10 % ! 2,2 ,Total Variable cost 64,880,767 ,,, *. 6 7 ! 1,925, "


Power &eman& charges - - - 45! 1,237,5 "'epairs an& maintenance 1, 19,91%"17 169,986.36 4 ! 1,1 , "(nsurance 24 ,945"49

40,157.58 0.03 35! 962,5 ")&ministrati*e e+penses 2,279,169"63 379,861.61 0.28 3 ! %25,elling +penses - - - 2 ! 55 , "

.epreciation 4,2%6,913"%1 714,485.64 0.520inance charges 4,317,414"%9 719,569.15 0.52Total i!e" cost #$,#44,%6$ $,0$4,060.%% 1.&'

Total Cost 77, 25,129 12,%37,521"49 ). 1

Lan(ing Priceper "g

Capacittilisation


17/35

Mo i e 30.06.2015 A t al

98.0264.2 112.09 29.9545.1

217.79

* C + -+ #& -*/ - 1#&

i!e" Cost "74 9"57 %6" % 5"74 6"47 97"12

"%2 1 "63 %6"51 5"77 6"59 9%"7%"92 11"96 %7" 6 5"% 6"72 1 "%6

1" 5 13"67 %7"76 5"%5 6"9 1 3"531"23 15"95 %%"7 5"91 7"14 1 7"11"47 22" % 9 " 1 6" 7"47 112" 91"64 21"26 9 "%% 6" 6 7"69 115"421"%4 23"92 91"97 6"13 7"97 119"5%2"1 27"34 93"3% 6"23 %"33 124"922"45 31"%9 95"25 6"35 %"% 132" 53"6% 47"%4 1 1"% 6"79 1 "47 157" 1

i!e" Cost per2

Variable Costper 2



bag


g


18/35

Cost for !TAR Cement Bags Mo i e o" ate 30.0


PP 88% 100.00 88.00CC 10% 47.00 4.70CMB 2% 459.55 9.19Pri"ti") e? e"!e 5.06 5.06TOTAL 100% 106.)+

CO!T PER "# 106.)+


ConsumP ( 52,961,1358,826,855.81 6.42 Output (no. of bags)

Power 1,475,299 245,883.12 0.20 1 ! 2,75 ,Man power 9,631,945 1,605,324.09 1.46 9 ! 2,475,#or$ing capital interest %12,3%9 135,398.14 0.14 % ! 2,2 ,Total Variable cost 64,880,767 ,,, 7 ! 1,925,


Power &eman& charges - - 45! 1,237,5

'epairs an& maintenance 1, 19,91%"17 169,986.36 4 ! 1,1 ,(nsurance 24 ,945"49 40,157.58 35! 962,5)&ministrati*e e+penses 2,279,169"63 379,861.61 3 ! %25,

elling +penses - - 2 ! 55 ,.epreciation 4,2%6,913"%1 714,485.640inance charges 4,317,414"%9 719,569.15Total i!e" cost #$,#44,%6$ $,0$4,060.%%

7.78Total Cost 77, 25,129 12,%37,521"49 9.34

Lan(ing Priceper "g

Capacittilisation


19/35

015

PP 100CC 47CMB 350P L C M 64.2

* C + -+ #% -*/ - 1#%

i!e" Cost "74 9"57 11 "%% %"53 9"27 12 "45

"%2 1 "63 111"32 %"56 9"3% 121"95"92 11"96 111"%7 %"61 9"53 123"%3

1" 5 13"67 112"57 %"66 9"71 126"241"23 15"95 113"5 %"73 9"96 129"451"47 19"14 114"%2 %"%3 1 "3 133"951"64 21"26 115"69 %"9 1 "53 136"951"%4 23"92 116"7% %"9% 1 "%2 14 "72"1 27"34 11%"19 9" 9 11"19 145"522"45 31"%9 12 " 6 9"24 11"69 151"953"6% 47"%4 126"61 9"74 13"42 174"45

i!e" Cost per2

Variable Costper 2



bag


g


20/35

e+ts4 1 1 1 1 'e*enue rom sale o Pol mer 8ags4 1 1 1 2 'e*enue rom sale o 0a ric4 1 2 1 1 'ental (ncome4 1 2 1 4 i:ui&ate& .amages4 1 2 1 %(ncome 0rom ale craps4 1 2 1 1 ther Miscellaneous (ncome4 1 2 1 11Price .i;erence - Material4 1 2 1 12 0rieght 'e*enue4 1 2 1 14 . P' .?C5 1 1 1 2 Consumption-')# M) '()5 1 1 1 3Cost o goo& manu acturing - emi 0inis5 1 1 1 4Cost o goo& manu aturing - 0inishe&


21/35

5 1 3 2 5Carriage Charges5 1 4 1 1Mar$eting )n& ales Promotion +penses5 1 4 1 28oar& Meeting +penses5 1 4 1 38oar& itting ees5 1 4 1 4 8oar& raining +penses5 1 4 1 5 u -Committee meeting e+penses5 1 4 1 6 u -Committee sitting ees5 1 4 1 70ees )n& u scription5 1 4 1 %Printing an& tationer5 1 4 1 9Postage / Courier Charges5 1 4 1 1 )&*ertisement5 1 4 1 11 @ce +penses5 1 4 1 12 ease 'ent5 1 4 1 14 ra*elling +penses - ocal5 1 4 1 15 ra*elling +penses - 0oreign5 1 4 1 17(nternet an& telephone charges pai& to5 1 4 1 1%(nternet an& telephone charges pai& to5 1 4 1 2 'ates an& a+es5 1 4 1 23( ospitalit )n& ntertainment +penses5 1 4 1 270rieght +penses5 1 4 1 2%8oo$s an& Perio&icals5 1 4 1 3 .onations5 1 4 1 32Miscellaneous +penses

5 1 4 1 33 .iscout )llowe&5 1 4 1 34 ossB'etirementB craping o (n*entories5 1 4 1 42)u&it +penses5 1 4 1 44Price .i;erence - Material5 1 4 1 45>iring +penses5 1 4 1 46Marine (nsurance5 1 5 1 1(nterest n 8orrowings - PP05 1 5 1 28an$ Charges - others5 1 5 1 38an$ Charges / ther ees pai& to 8o85 1 5 1 4(nterest n *er&ra t oan - 8 8

5 1 6 1 1 .epreciation - 8ul&ing / Ci*il tructur5 1 6 1 4 .epreciation - Plant / Machineries5 1 6 1 5 .epreciation - 0ire 0ighting )n& a et5 1 6 1 9 .epreciation - ow Aalue )ssets5 1 6 1 1 .epreciation - 0urniture )n& 0i+ture5 1 6 1 11 .epreciation - @ce :uipment5 1 6 1 12 .epreciation -


22/35

5 1 6 1 14 .epreciation - ools / ac$les5 1 6 2 1)mortisation o o tware5 11 1 2 oss &ue to 0oreign Currenc =uctuatio


23/35

'eporting perio& Comparison perio&D 1"2 15- 5"2 15E D 1"2 14- 5"2 14E

-62,137,462"59 -29,339,169"99-34%,45 " 1 -6,47%,567"97-11 ,262"23 -1 6,3% "77

-754-911,935"67 -362,99%"72-37 ,43 "62 -55,%21"47

-1,342,191"79 - "12-25,5 " -19,945"47

-217, 36"% -729,335"4-64,67%"9%

1%1,226, 73"79 46, %7,%77"%34 ,319,9%2"21 27,3 6,751" 3

-1%3,26%,412"36 -52,977,596"23-112,99 ,624"33 -23,632,527"99

1,4%6,219"22 6, 56,29 "4%111,345,9 %"4% 23,911,469"95

213,795" 11 , 41"923,249,475"26 1,323,%9%"17

134,2 %"22-1, 35,973"72 -56 ,1%7"

337, 59"77 1 ,62%"674,5 " %,6 "6,9%6" 1 9, 44"

49,69 "4, 42"2

315,4 4"9% 2%5,416"14 ,%52"%9 99,629" %154,5%2"51 27,%4 "%7

4,17%,5% "17 4,246, 69"92447,2 1"25 4%2,155"72

2 5,%25"1,653,393"22 729,4%3"%9

162,243" 5

425,66 "7 131,419"%7%9,775"

21,11 "2, "

23,425"2 , " 2 , "

159,3 3" 175,13%"459,667"3% 467,1 5"


24/35

2, "29,92%"

42,141" 1 ,662"1 4, "

441,641"25295

1 , "121,2 " 122, "

7 ,42%"55 45,39 "623,525" 1,39 "

1%,%1 " 39,6 "4,41 " 17,52 "

1% ,5%2"1526 ,334" 174,577"75

72,494" 15,95 "33 ,31 "4 2%5,763"75

5,5%5"%263"1%

111,23%"76 251,135"121,22%,95%"77 715, %2"%4

4 ,696" 25,32 "%5

1 , "66,525" 6 1,5 "

1,444"5 24,275"4 "5922,321" 1%, 53"34,%21"11 %,253,261"%2

%,% %" 162,5 "17,231"9%

5,51%,24 "9 3,955,172"33 1,31%,39 "7%12

142,9 3" 1 ,%51"57% ,256"47 1,311,749" 1

1, 27,149"56 1, 2 ,962"221,3%%,543"62 1,3%%,543"62

1,7 3"7 1,7 3"767,94%" 2 67,947"9934,31 " 7 37,1%9"9

121,917"6 11%,12 "997,456"92 526"11

75,533" % 54,997"39


25/35

2,157"31 361"25%42,135"49 %42,135"49172,6 "32 2 6, 49"15


26/35


27/35

5 6,591,953"%%


28/35


29/35

Cost for LD Bags

DIRECT MATERIAL Percentage Cost Composition Mo i e 30.06.2015PP 70% 100.00 70.00 A t alCC 25% 47.00 11.75 PP 98Pol om 3% 64.20 1.93 Pol om 6CMB 2% 350.00 7.00 CC 4TOTAL 100% &.6 CMB 217

CO!T PER "# &.6

Other Variable Cost Jan- .ec Per Month A

Consumption 52,961,1358,826,855.81 Output (no. of bags)

Power 1,475,299 245,883.12 1 ! 2,75 , "Man power 9,631,945 1,605,324.09 9 ! 2,475, "#or$ing capital interest %12,3%9 135,398.14 % ! 2,2 , "Total Variable cost 64,880,767 ,,, 7 ! 1,925, "

6 ! 1,65 , "i!e" Cost Jan-.ec Per Month 5 ! 1,375, "

Power &eman& charges - - 45! 1,237,5 "

'epairs an& maintenance 1, 19,91%"17 169,986.36 4 ! 1,1 , "(nsurance 24 ,945"49 40,157.58 35! 962,5 ")&ministrati*e e+penses 2,279,169"63 379,861.61 3 ! %25, "


Total Cost 77, 25,129 12,%37,521"49 9.34

Lan(ing Priceper "g

Capacittilisation


30/35

&B elli") rate !+o l o er atlea!t Varia(le o!t 75% :i?e o!t .


31/35

0.60 6.65

* C + -+ $0 -*/ - 1$0

i!e" Cost "74 14"72 %7"61 4"3% 5"12 1 2"33

"%2 16"36 %%" 5 4"4 5"22 1 4"4"92 1%"4 %%"59 4"43 5"35 1 6"99

1" 5 21" 3 %9"29 4"46 5"52 11 "321"23 24"53 9 "23 4"51 5"74 114"761"47 29"44 91"54 4"5% 6" 5 12 "9%1"64 32"71 92"41 4"62 6"26 125"131"%4 36"% 93"51 4"6% 6"52 13 "312"1 42" 6 94"91 4"75 6"%5 136"972"45 49" 7 96"7% 4"%4 7"29 145"%53"6% 73"6 1 3"34 5"17 %"%5 176"94

i!e" Cost per2

Variable Costper 2



bag


g


32/35


33/35

+ T 9 :;:; < ==:; 39:C

Capacit utiliFation D!E % ! otal Pro&uction D8agsB earE 26,4 ,Pro&ction DM E 1,%%6

Variable Cost'aw-materials PP Pro t margin net o ta+es 4>


34/35

#hat is stitching cost or PP agsG

)ssume& that 1% H#>BM > gi*en in u&get is or % ! C?ee& to segregate etween AC an& 0C

#C interest consi&ere& as AC

33 *ag*T; 8.'6

&>4>

*T; '.$7


35/35

Iampel 15693"67 1 3%293"44 15693"67unloa&ing 144"72 9574"4PP 17152 11347763"2C. 4 595" 6 26%576%"94total 227953"45 15 %1399"9%

15 %1399"9%

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Price Calculation