BMT6125 COSTING METHODS AND TECHNNQUES

Digita AssignmentF

= ANusHA P

2OMGAol26.

. Joint Cost llocofton, pvoceui tuwh efaic

and efhia

and Betabte
Betaita
llocd Hu Joint Cosh to PHphalite
melhods
undev tu tollowniy
a). Salu valu at splitob

Totd opha =
(2eta / zeti procen) x Alpks modused.
(Is,000 / 10) x
2,00

Totd bet = ( 2 t / 2eta pocen) x Bet moduced

(Is, o00 (to

= 3,ooo
 Pavkcalan Alpha Beb ( Total
Salu i +6.5D

Numbtv Unib 12,00 3,000

Sclu velu 9,&,00 4.32,00o 13,SD,poo

Cos 4 24, u00 2, D1,6oo 6, 30,0oo

aloven alotu 4

Toto man alu Cost

&
(zeta puvhal u + Cost acuwed)x
obet & Mpha 2eti

= C12 3o) x ISooo

=1, tt ,ooo.
SoduSalu valu Alpha salu pite x ho.-unih
no. =74,32,000
Beta Salu ile x unih

Cos S o t l tost x wk4 Sala voluuTod Selu valu.

pApha 6,30,o0 x 4,1,o0o 13,s°,000 -

ZU, 28, yoo

Beta 6, 30,o o X
4,32,00 13,,o0 t2,01,600.

bphyical(poundu) Mealure
 Pavhealau Alpha Beta Tota

Prooluckon l2,000 3,000 5,000

(in poundh)

Cost allocct 5,0u 00o ,26,000 6,30, 00

elovcing nlota 2

podutkon in
Joint Cott allorefed Tokul manufacij tont x

Pou nols

Totd auot

Apk 6,30,000 12,000 l 1Soo S,o4,o0o

Bet 6,30,00x 3,000Isooo ,2,o0o

).Net Tealizahon valuu

PouhcalaM A pha (E Beta (e) Totd )

Salu ic« OS.O0 28S Oo

lu fuvhw
puocen Cost 25 OS I12.&0

Mat redigable tmite 12.20.

No-unis 2,000 3,000 I5,000

RV.
S 6,000o .T6,00o
Cost u,o1,D 2, 20,sDo
6,30,00
klovu lott 3 -

let reulsuble pice (C NRY) Alet velisuolt nite No unh

pha 19.9s x 12,0oo 2,59,4 0o

Betu 112. 2ox 3,o00 ES, lb,ooo

Cost T6tul manuacuy tóit xNRYTokal cot 3

AR
Apha ,30,00o x 9,59,4oo/t4,76,00 u,09,5o

=T2,20,spo
Beta 6,3o, 00 X S,6,6o o 4,16,00

d).Contunt G0u mavgin pevienlaqe NRU

Pavkula Apha (z) Bet(2) Totd E)

Salu pite loS 28

Alo. 6unib 2,000 3,o00 IS,ooo

Tot salu valw 26, oooo SS,o
21,1soo
lu uhw potu Cost 3,00,6oo 3, 36,oo 6,31,oo
lw: Cost (Joinl)
6,30,0oo
Gyvon pogit 8,u6,Dodo
6Yrou uost
Cot 16,o0 S,13,00oo
u Cost post se pavakan 3,00,6oo 3.38 o o
Joint Cost aullotale 4,55,u0o 14,60o 6,30,o0
 .

L oei alotu u

Alpha + Beta
Totul) nlo-q.unih So0oP.
12,0op + 3, oo0=

Salu pyic lo.unh.

Totl sala valus = x

El,260,o0
oS x t2,o0o.
Alpha
28S X 30Do
Beta

Cout 1 -118)x toted sdu valu

Apha (1- e)x 126o, o00 E1S%, ooo

Bet= C-t1)x iST000 = ES13,o0.

2
chenicad sell Betalike o ulka Befaike?
unihed
ultta Betlite 'odethonel Cot tdotkona pac(eg co
uth mot tu
+Stpavele o

PiloO.

= Salu Betaulik sell

Addikonad Sell ie mice

36023S
 Loss hdeikone sell fice - ulra Betalite'

addos tot tov ru

uowu
t s - 100

-25

ullva- Bekalte would

hat ü t Sell ce tov
Behfte
BekR*
ferent
bltwen sell
malke uihef chenmicnneb
CUnd wlra Betalie.

They ned b sll Be talit nsteue uotuni fuvlha

lra Betalite mice sell on.

mle+on.

360t 25
22. CVP analynis baled n Capacity ueage t a leu
evure
Centve

Clulat t charye Sigl and olouble YOOMA

a)
that tu uishu t o lo,o0
a sum auhoiy melte

DMot cuomadahan.

Soln

Sinl YoOm CUnd

Lat 's' be tu voom Yeu
6 s t u ven olouble Yoom Thee
1.224S+ u00 C1Gs2 lDo51

T,22y S

Double voom
Tent= C6.65x(. 6)=) o -64.
Cosputahon sqe YooM de.

Pawiculu
Sinqle Yoom

lso1x6 2,520.oo
6oX1xty x &o7) 4toy.0d
7,224.0o

Double voom (3sTx zo)

1.to Sode valuu atuomodla hon
Vaiable Co
Single voomT2 24xu) 26,96.oo

Double Yoom (4100 X6-u) 31 ,36.00 o 2st.00

Axed Co 2 00 00

2equd tott l6,od.bo

,o0, S3.03
 tu teim
b)Calulat tu ankupated ta pot p
whole tu Secuon.
Cane au
a

Staltmeat, shown Conputuhen tot host lessave.

E lezsave.

Cytve

Pavhcula u .

a Accom o docho l6,o0o

b. Spovs cene

ot 1224 xz)+ (uqoo x2x2)t{30«120) ub 6u-

w: i x e Is, SDO
31,148

C. Spovb shop
Conhi buhn [ (1224 x ) +(4900%y2x0) *( 2ox)] 21,22u
S.25 12,914

D. Caetena
Conhilb w 122X1-s)+(410ox2xi5)+ (30414 2o{ 1-f)) 31,8 36

2,15 ta,0r6

3,208

) Adise tu auehwnly whelher an

e 425,o0 pa

mvcate tu Lompany opwate tu Guntre

a
Hean
eay wolfhuhe.aUuni hat ta aulhoily wu a
pev Cew Cot caupitzd ent optvakom Conku u aulned eluve
PYesen valu tonmpound faslov @
3-11

P:V otp SyCAu (732og4 37904)=2,71, SDo

As, tu
Hu wuent valu ot 5yta 2,17.3Do,
As
whith a nuove thaun tu leae rtnt Z 2,0,00 it
not wovHwile to gt tisur Cen teate.