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Ass 3 - SPL Order

The document contains multiple brief exercises calculating costs, revenues, and profits for different production scenarios. It provides information on total, variable, and fixed costs; contribution margins; breakeven points; and the financial impact of special orders.

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22 views9 pages

Ass 3 - SPL Order

The document contains multiple brief exercises calculating costs, revenues, and profits for different production scenarios. It provides information on total, variable, and fixed costs; contribution margins; breakeven points; and the financial impact of special orders.

Uploaded by

Jorni
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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BRIEF EXERCISE 1

CURRENT UNITS 8000


VARIABLE COST PER UNIT 750
FIXED COST PER UNIT 200

FOR PRODUCING 8000 UNITS


Total Variable costs 6000000
Total Fixed costs 1600000
TOTAL COST 7600000

FOR PRODUCING ADDITIONAL 500 UNITS


Total Variable costs 375000
Total Fixed costs 0 TFC IS SAME FOR PRODUCING ADDITIONAL UNITS
TOTAL COST 375000

MINIMUM PRICE TO BE CHARGED FOR SPECIAL ORDER 750


S SAME FOR PRODUCING ADDITIONAL UNITS
EXERCISE-6
Selling Price/Unit
VARIABLE COST
DIRECT MATERIAL
DIRECT LABOUR
VARIABLE OVERHEAD
TOTAL VARIABLE COST
CONTRIBUTION PER UNIT
FIXED OVERHEAD
NET INCOME

SPECIAL ORDER RECEIVED 50

Selling Price 62500


VARIABLE COST
DIRECT MATERIAL 27500
DIRECT LABOUR 17500
VARIABLE OVERHEAD 5000
TOTAL VARIABLE COST 50000
ADDITIONAL FIXED COST 15000
TOTAL COST 65000
PROFIT EARNED 25000
SALES 90000
SP/UNIT 1800

EXERCISE 7 SALES VOLUME


SALES 500
MANUFACTURING OF COGS 250
SELLING EXPENSES 25
TOTAL VARIABLE COST 275
CM 225
MANUFACTURING OF COGS 150
SELLING EXPENSES 12.5
TOTAL FIXED COST 162.5
NET INCOME 62.5

TOTAL RELEVANT COST = TOTAL VC = 275

EXERCISE-8
FOR MANUFACTURING 2,50,000 UNITS
SP/UNIT
VARIABLE COST/UNIT
CONTRIBUTION MARGIN PER UNIT
FIXED COST/UNIT
NET INCOME

FOR PRODUCING 30000 CASES


ADDITIONAL VARIABLE COST 12000000
ADDITIONAL PROFIT 0
SALES 12000000
SP/UNIT 400

EXERCISE-9

TOTAL CAPACITY 4500

CURRENT SALES 3000

SP/UNIT ₹ 3,250.00
VC/UNIT ₹ 1,000.00
CONTRIBUTION MARGIN/UNIT ₹ 2,250.00
FC/UNIT ₹ 1,000.00
NET INCOME ₹ 1,250.00

SPECIAL ORDER, 700 LACROSE STICKS FOR Rs.2500

Additional sales 700

selling price ₹ 1,750,000.00


TVC ₹ 700,000.00

IMPACT ON SUCKERTS INCOME ₹ 1,050,000.00


₹ 1,250.00

₹ 550.00
₹ 350.00
₹ 100.00
₹ 1,000.00
₹ 250.00
₹ 50.00
₹ 200.00

UNITS OF CHAIR

1250

550
350
100

(COST+PROFIT=SALES)

₹ 400,000.00
₹ 200,000,000.00
₹ 100,000,000.00
₹ 10,000,000.00
₹ 110,000,000.00
₹ 90,000,000.00
₹ 60,000,000.00
₹ 5,000,000.00
₹ 65,000,000.00
₹ 25,000,000.00

750
400
350
100
250
UNITS

UNITS

₹ 9,750,000.00
₹ 3,000,000.00
₹ 6,750,000.00
₹ 3,250,000.00
₹ 3,750,000.00

units

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