Cost Sheet

Particulars C/U Amt Rs

Direct Material
Bottle Caps
Other Material
Direct Wages
Direct Expenses
Prime Cost
Factory OHD
Variable
Manufacturing Exp
Fuel

Fixed
 Marginal Cost sheet
Particulars c/U Rs
Sales 8 12480000
Less: Variable Costs
Materials 5334000
wages 100000
Direct Expenses 200000
other Variable Expenses 354500 3.838782 5988500
Contribution 4.161218 6491500
less:Fixed Cost 20000
75000
525000
18750
250000
6000
36000
240000
3000
60000
180000
135000
1548750 1548750
EBIT 4942750

Units Fixed Cost Total Cost Revenue

0 1548750 1548750 0
100000 1548750 1932750 800000
200000 1548750 2316750 1600000
300000 1548750 2700750 2400000
400000 1548750 3084750 3200000
500000 1548750 3468750 4000000
600000 1548750 3852750 4800000
700000 1548750 4236750 5600000
800000 1548750 4620750 6400000
900000 1548750 5004750 7200000
1000000 1548750 5388750 8000000

BREAK EVEN CHART

9000000
8000000
7000000
6000000
5000000
4000000
3000000
2000000
1000000
7000000
6000000
5000000
4000000
3000000
2000000
1000000
0
100000 200000 300000 400000 500000 600000 700000 800000 900000 1000000

Fixed Cost Total Cost Revenue

PVR 0.5202

BEP Amount Rs 2977494 372,187

BEPUnits 372187

Particulars 100000 200,000 300000 372187 400000 500000

Sales 800000 1600000 2400000 2977496 3200000 4000000
VC 383878.2 767756.4 1151635 1428746 1535513 1919391
C 416121.8 832243.6 1248365 1548750 1664487 2080609
F 1548750 1,548,750 1548750 1548750 1548750 1548750
EBIT -1132628 -716506 -300385 0 115737 531859

384000
768000
1152000
1536000
1920000
2304000
2688000
3072000
3456000
3840000

Chart Title
Fixed Cost Total Cost Revenue
9000000

8000000

7000000

6000000

5000000

4000000
 8000000

7000000

6000000

5000000

4000000

3000000
0 900000 1000000
2000000

1000000

0
0 100000 200000 300000 400000 500000 600000 700000 800000 900000 1000000
900000 1000000