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Other than fixed cost, there is variable cost. It is a change in cost to produce output.
Variable cost for this stationery shop is raw material that are used. Such as printer cartridge
refill which is RM150, toner RM100, bundle of A4 paper RM 130 and service charges for
printer will be RM300. All the expenses are based on monthly expenses. The total variable
cost for the stationery shop would be RM680 per month. This total amount might change
every month due to the market price and the condition of printer.
Lastly, this stationery shop incurs one time spend cost. One time spend cost is the
expenses that made in the beginning of business start-up. The total amount of one time spend
cost are RM87,600.00
10 Miscellaneous - 2,500.00
This stationery shop is a partnership business where 8 partner joint hand to start-up
the business, the capital for start-up this stationery business was shared equally among the 8
business partners in a ratio of 1:1. The total capital collected was RM160,000.00, so each
business partners shared RM 20,000.00 of capital. No loan was borrowed to cover the start-
up cost. All the capital collected from the business partners were their savings.
To start up our business we collected capital from our 8 business partners. The total capital that we
collected is RM160,000 and each of us shared 20,000 equally.
The costs that we faces to start up our business is Fixed cost. The total fixed cost is RM 8950. There
is 2 type of fixed cost which is yearly and monthly. the total monthly fixed cost is rm 8250 which is
……. And for the yearly would be rm700 which is for the licences and signboard exps.
Next would be variable cost. The total variable cost is RM…. This cost is vary according to each
month.
Lastly would be one time cost. This is the cost that we faces at the beginning of business start up.
Which is ……… and ….