Professional Documents
Culture Documents
Costing Homework
Costing Homework
Sales
less: vc
Material
Labour
Tvc
Contribution
less : fc
Rent
Supervision
others
TFC
Net Profit before Tax
600000
Old Process
New Process
Cost
Per Unit Cost
Per Unit
1860000
3.1 1860000
3.1
528000
732000
1260000
600000
0.88
1.22
2.1
1
450000
80000
50000
580000
20000
0.75
0.133333
0.083333
0.966667
0.033333
528000
132000
660000
1200000
500000
Old Process
New Process
500000 Per Unit Cost
1550000
3.1 1550000
0.88
0.22
1.1
2
440000
610000
1050000
500000
0.88
1.22
2.1
1
440000
110000
550000
1000000
875000 1.458333
175000 0.291667
90000
0.15
1140000
1.9
60000
0.1
450000
80000
50000
580000
-80000
0.9
0.16
0.1
1.16
-0.16
875000
175000
90000
1140000
-140000
000
700000
New Process
Old Process
New Process
Per Unit Cost
Per Unit Cost
Per Unit
3.1 2170000
3.1 2170000
3.1
0.88
0.22
1.1
2
616000
854000
1470000
700000
0.88
1.22
2.1
1
1.75
0.35
0.18
2.28
-0.28
450000
80000
50000
580000
120000
0.642857
0.114286
0.071429
0.828571
0.171429
616000
154000
770000
1400000
0.88
0.22
1.1
2
875000
1.25
175000
0.25
90000 0.128571
1140000 1.628571
260000 0.371429