M E N N E M M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N

8 I
3.Net Profit (per annum):
MSME-DI, KANPUR.
Turn Over (-) Cost of Production
1,68,00,000/- (-) 1,34,44,600/-
2. Turnover (Per annum):
33,55,400/-

SI. Item Rate(Rs.) Value (Rs.)

4.Net Profit
No Return:
. 1.By Sale of 60 plant of Rice Mill 1,60,000/Plant 96,00,000/-
5.Rate of Return1 MT on Cap/hour
total capital investment:
2.By SaleXof
Profit/annum 24 plant33,55,400/-
100 of Dal MillX 100 3,00,000/Plant 72,00,000/-
Total: 1,68,00,000/-
Sale /Annum 1,68,00,000/- 19.9%

6.Break Even Point:

Profit/annum X 100 33,55,400/- X 100

1 Rent 96,000/-
Total Capital Investment
2 Total depreciation 44,70,600/- 75%
1,30,600/-
3 Interest on total capital investment 7,60,000/-
4 40% of salary & wages 3,09,120/-
5 40% of others contingent expenses 1,05,600/-
i) Total: 14,01,320/-

ii) I

Net I

14,01,320/- X 100 I
I
Profit: 14,01,320/- + 33,55,400/- = 29.4%
I
I
BEP% : 1 II I

Fixed Cost X 100 Fixed

Cost + Profit

M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N N E M E N =