Details ZX01 ZX02 ZX03 ZX04

Sales ( Drums ) 300000 30000 160000 18000

SP ( Drums ) 2000 16000 5000 21000
Total Sales Direct material cost (Cr.) 60 48 80 37.8
Direct Material Cost (Cr) 27 25 35 22
Direct Labour (Cr.) 12 12 30 2
Direct Labour Hours (in thousands) 600 300 3000 100
Machine Hours (In thousands) 11 1 5 3

a.
Indirect costs (in cr.) 4.8 2.4 24 0.8
Profitability 16.2 8.6 -9 13

b.
Indirect costs (in cr.) 6.85714286 6.85714286 17.1428571 1.14285714
Profitability 14.1428571 4.14285714 -2.14285714 12.6571429

c.
Indirect costs (in cr.) 17.6 1.6 8 4.8
Profitability 3.4 9.4 7 9

d.
Indirect costs (in cr.) 7.9266055 7.33944954 10.2752294 6.4587156
Profitability 13.0733945 3.66055046 4.72477064 7.3412844

e.
Indirect costs (in cr.) 8.50310009 6.80248007 11.3374668 5.35695306
Profitability 12.4968999 4.19751993 3.66253322 8.44304694

f.
Indirect costs (in cr.) 18.8976378 1.88976378 10.0787402 1.13385827
Profitability 2.1023622 9.11023622 4.92125984 12.6661417
sum Depri 8
508000 Power and electriity 9
44000 Machine setup 2
225.8 Labour welfare 4
109 Quality control 3
56 Packaging and shipping 6
4000 32
20