How the SP for the industry is determined?

A B C D
QS 1000 1000 1000 1000
DM 15 5 10 5

DL 30 5 15 10
VOH 15 7.5 5 7.5
FOH 10 10 12.5 12.5
Cost per unit 70 27.5 42.5 35
Mark on 28 11 17 14 0.4
SP 98 38.5 59.5 49
Lab Hrs 6 1 3 2
FOH calculation per Unit
A B C D
FOH per Unit 10 10 12.5 12.5
Units 1000 1000 1000 1000 Expressed through them and not incurred because of them
10000 10000 12500 12500
MC 1 MC2
20000 25000 45000
HowCBC has determined their Cost?
A B C D OH collection Centre
DM 15 5 10 5 VOH
DL 30 5 15 10 A 15000
Prime cost 45 10 25 15 B 7500
Overheads 40 6.666667 20 13.33333 C 5000
Total cost 85 16.66667 45 28.33333 D 7500
Mark on 34 6.666667 18 11.33333 35000
SP as per CBC 119 23.33333 63 39.66667 FOH
98 38.5 59.5 49 MC1 20000
mark on amou 13 21.83333 14.5 20.66667 mc2 25000
mark on % 15.29412 131 32.22222 72.94118 45000
Total OH 80000
B C D Labour Hr 12000
DM 5 10 5 Burden Rate 6.666667
DL 5 15 10
Prime cost 10 25 15 OH collection Centre
Overheads 10.35714 31.07143 20.71429 VOH
Total cost 20.35714 56.07143 35.71429
2000 1000 1000 B 15000
C 5000
Ind SP 38.5 59.5 49 D 7500
mark on amount 18.14286 3.428571 13.28571 27500
mark on % 89.12281 6.11465 37.2 FOH
mc1 20000
B D mc2 25000
PC 10 15 45000
OH 12.5 25 Total OH 72500
22.5 40 Lab HR 7000
SP ind 38.5 49 OH/Lab Hr 10.35714
16 9
71.11111 22.5 VOH
B 15000
B D 15000
2000 30000
pc 10 10 FOH 45000
OH 30 17.5 Total OH 75000
40 27.5 Lab Hr 6000
38.5 38.5 12.5
11
40 more than 25% voh 15000
FOH 45000
60000
Lab Hr 2000
30
voh 15000
Foh 20000
35000
17.5

A B C D
QS 1000 1000 1000 1000
SP 98 38.5 59.5 49
DM 15 5 10 5
DL 30 5 15 10
VOH 15 7.5 5 7.5
VC 60 17.5 30 22.5
Cont 38 21 29.5 26.5
Total Cont 38000 21000 29500 26500 115000
FC 45000
70000
because of them