Date.

Page-

Tf Phoduct Adiscontinie
PAodueion_A E 12060 t50 =s03
P&od. 19,00o5o% =16ooo

To Coti of AE Io9ox2A 320oo

Tot _ Ce 1hoo0X& 3 00 00
Tot Com 623200 0
-fîxelexP 21200
Net Phafi 520,000

f adkt c dicontink
S2900+o 18ooo
B =Sooot5o, = 12ooo

Toseil conhi, of A= 1oooxP4 A32000

8 1200oX22 22600o

MEE Psofit %000

ConCiusion Accniingta upave caku1eHioz
Tf Lomp dscontinue is most
Paofielhe
MnagemerS19estio n a discontine
c_is cacePtubee blt_discontinlle ofA
iS Cdvischee
 Date
Page

pefretren 2
Fxed ex
PadtctA A 2
12
2 4 2

VCLicthle ef
P%0let A 10
n
12 Ho
A 1 0 662
70tel 62
COtai at fl=34o-1(5 6ot62 s168
E 29o-(30t 6ot38) 162
C32o-(40+6ot62) -T8 20
PAofit
A= I68 2

CE1SS-&62
p PeHio xfoo

S 9.41/,
eO162 x100b 55.8G
C x1o0
49.37
 Date
Page.

compeny Sholllb noi odiscontinhe_PeduA .

9
Old melchie Newmechie
Pasticmc YecAly YeaAly
DePAeciAion 4000 6o00

Aeiholi Choks xAeLte 6o00 10500

AnnlL Sellchy_ 2000 A5o o
Stoses 75o0
SUn ExP 1900
coSt_of muteskILL2o00X2AXO5 24000 13600o
Ceo0ox36x0.5)
Tokil CoSt 50,000 7350
Scles CAGo00X1.252 6o000
(7200XA.25
Phofi 10000 265oo
xeu_ mechire gves_moe sofit.So it is Cidyi Sihie_
EXISETTT
20 Pesticuag_ Meichine Neumechine-
DePseciction_ 5000 10,000
wage SRA holli C2o0oX1.25) 2500 250 o
Poues consumption 1000 400
Tndisec mcLesial_ 3000 5090
Othe exP_ 12000 S520
mciheaica cost 24000 36,00 0
inteiest 2500
23,52 0

4%000 72,000
Sules

Psofit 500 C452

 Date
Paga

The exiStin9_MeIchineShould be
PsoPosa fo Mew mCichire Shold
contintkd
be ejcted.

8A4Ph20 BeL,

Pc&ticUlC oion1
Aphe
mCHEsiaL (3c000XA a5ooxdsasg.o 00 09000
DiicCL Lihoua eooox3X5) B499000 675000

OVeahecd 36o9°X12

coSt . 36o0K455o 6209 oo o

To
Senes 1$9og00o
NPåofit 18090 oo

Vaiicubie oVh (75x A5000) 335ooo-

fixed (16egooo-+30900 192900o
ToEI)coSt (g00x 2145,000
SaIes CR590 0oo

Ntfiofilakrte- J255 000

oveyeCld 12o Pe Unit
fix vettetb
162gaoo

12X36o0°432900
432900o-262900 2pg
V Cest Pei_mit e 2209000

Aveiahie keahol hol

eL o cupccity
hoUs X3Co00 10&D0oAS

100Xo&ooo

o07 135,0oo ho'S

Poy_ 22200: holks

No of UniU of Be
2700hots

=6750
PDfi
PUTof 80 . ALPha &eo 7, Bete
go APhe fåtit e 1sO0.000
Piof it on eet 625oUnit
mcHezict6280x 100 6750o
Lelho 675oXAX5o= 1359,0oo
25PhNcaiclhe (ahix2sx6a502 625,0
TotlCoSt 2200,000

seLes t6q5ox*T- 32Ag0a

N.PaofTE 540o
Be Pofit 18oo3 0o+549000
TOK PAof it= A1Phea+ 23A0, ood

cOmPany Shoula eckcePA_PsofoseLfiom fincne

meInc9e 1oD ALPhc it9ive more piot
 Date
Page.--

22
Pee Sent condtion.12s00 m it

McltesiUL CSt_ 120,00o

lchol CoSt
Vafk1be C o S
422 0 0

SClea2000 X5 600, 00 D

Conniitt ion ES-Y

O
C00 0o042000
=18 00o
Psaf it = C-E
E 18 000 A29 00o
N.P 60000

I foffeifoi 5000 ni
OH 20t50 00T
accePLA
12202 llnits
maESal. 19090X9
Ca-1) 153osa
Ldhoui 1200X (2o+27) 346E0 0
oveiheclo. 120o0 5+22e1673
TOH VAiae cas sE500-
LS: Sales
1290XSGo0oX 4)
(60900L209009 oopoo
35o
 Date
Page

C12,0o0f35ooo)
PiofiE C - E
2135oo 15500o
N.P =585oo

Neu offes Should not CICCeP_CS

i t iveS esSpiofit han CUyhent
Conditon So ejec he offeS.

22
OYeshec
AOY.
Tixed

A7.
Matesia
ooX0e30oxY.5
125,00o 2132So-
lahaA. e300o325o G50
letbotA 1000X3 12500X3 225ooX3

VcAicble exf 200o0 2500 1500 00

C190 0 2 |1eEoox2) Ce250oox2

fixe 39000 30000 309o

C090K3)
8900021500 35e5
Saes 299000
A9o0ox ) F250x Po325oot2o4

PAofit 29,09 25ooo 71250

 Date
Page

5o0005500o o125o
ContabIHion_ EtP
S9000

30900
3900
20-20000 955000
BEP intnit E Tg000 125o
3000 0 30000

2000

fiticthc A
2ning Sce 15 100
DidectmeHesaan
Laha hovh 25
Veictbje Vh. 2
TokL) VCHiahie 95

COTHihtion (S-V A2
Conti Pes eboU hau2 =22 4=42
 Date
Page.

hol S key factoi

eNCiiahle_ labol hol 4000o
2300X

Avciie ble tahollA hol A000D

Ued in_Pèalvc_ C20oX 20,000

Sedn P$2olvet BA 20000 n9 20g00
25 0000
TNcon}iibitjon
AKoOX S5
Bz2000XA2
T ) Contai
LesS xed cost 50,00-
Net Psafit 28009

26
Paticnc Rs
Senin9Paice
25
Nchich e ex

15
60
re. GaRS= " Xdosni-
2009 00o
 Date
Page

5 decicfe js Senina_pie
znciEqe_ scie
Aleu S.P 235
59222
Noof Uni 5000900-
23.2

SKeS
Pe lnt PA Ce

Poct icUieda OPtion oPtiOn 2oPtin3

Neu S.Paica 23.25 23.25 22.50
Neuw Scles Clnit) B009t1g| 8o ooo+ 8oooo+25
So0 =96o 0902o
Ses in RS 290000 1223290o225900
VCsi.eCtnitSoid x SSoo0 6000, 19,02020
CmHaibuLjOn 121p 12t0o 1259 o0o
Fixed PXÉ_
50000050990 5000
Net Pio£# 1900922200 259900
mst_2ofitibie
OPtion s PPtion 2.
 Date
Page

CHent SCle
22 PRlucE A 21500o X6.25 e 9325o
B-z 1o0o0 X 7.5. 2 5 000
C?1p0y30.5 195,000
TotLSeie (9 273952
Wveáic1bie 209009
C=S-V 6425o
fxdexP 20000_
C2x35oomit) C5250

.OSS
PISLSlhiuien_af hiabie coSt
retio of cáicbe cost 9iven peHoX nOfUmit_
Ctot)
1S:1.75 x1500o100o01900

25

-11
22000x 6:6:2

A 66000B-7 66,000 Cz7000

Pes_ihit kichle_Cost
A %.000
15000

Io000

10090
 Date
Page

CompeicHIVe kHemert 22
Pesticu1a8_ MIx2 Mix3
SeS A4 1go0X625-90x6.2522000 XEE
1250 9375 132500
1200X75l6000X75|300xX 7.5
99o90 =500 6099
C 2000 X1o51300To5 15
00X E
2350 135 A00

TofIl Sales CAABAC 1276000 22525 150

Yaaicble exf
A 8000X+4|1ooo X44 |22oooXD,4
29200
2000 X66 6o00X6-630oX 6
7926 3 o 52o
000x 2- 13000X22ooX27-
53900 boj00 C160
TOI iex/ CAHA-+O 2123002o9 21q2o0
|Coni
Less: 70300
fixed cost 2900 20000 7990
Aet Pofi
6300)(-50) 3

Mi 3 2s_most_P4ofitclbe.
 Date.
Page

_2248) 2ohs1
Seies 26,000x27 =3402000
Less: Nciåicthe 12ED0OX&IE e 18990o
C otaib)tion 1512, 000
kess: fixXe 13,50,00
Net Phofi: 16290

Pofosr2 Seule9120o
CsPeiynit= sPace Pi*= veiicthR.
E20-1E

Lontaihition_iri Rs=9429ox15
J36o00
LS:£ixed cost 009
Net Piofit_ 1000

Saies 105, 0O0

conAiPes pnit S.ei fes Unit Ycácbe P.0._
33 15

Contai in AS E10Soo0 x1&

182000
Lessi fixed 1359 00o
S40000

contaiPVa SRAiPI=VCaic. P.i.

3615
21
 Data
Page
2 ,293 33, 31
Caniin AS = o r 9%oo OX 21
236o0o
JES:fixed 13500oo
NeA Piofit

PAo, 5 Scles $1000

contli Lu. = SePi f:u. VciAL LU.
39-15
24
Coniiin_R_ S1000 x2
19AA000
AeSS: fixel 1352009o
NeL Phf 5A00
P%oPosch21 maze Piofitkible.

3 Pesticma
Sening paice P. X y z
1562 2000
Vcisicihle exP 120
Diiect_mcit 6o0 A00
VaAc oVh AO
ifect "ue9es-
Del A-[4X-.
129 200
200
DePt_B (6X 240
Totl Vciicthe 600
600 44
448
J200 1oo 10
cantii f_Cs-V) 360 noal 200
C.Pea holk eA A P-9o 125 205
 Date
Page

ofitofit AS fez t eent _bidget

ietetx ToHII ConHAibtiop_
Piad. 2500X36o 9og000
Piod. y 3000X 500 oo,20
1 Z5000 X 20o S1009 000

fixed cit 225 00

Pofit 150000

2 Pofit Ase 0pAimum panduc mix

iduc Reinss
AYeiab hol
x 725oeX30 E 2500o
3000 X2% 159000
2 7 5o00x 25 12500

35, 000 hoks

Avuiiclhe hoiA9_ 350,oog
Nit Oed n_Phadirty2400ox5o 200.0oo
LSed in X23000X 30 E10,00o
SNo ofnits_of2:{9000 0s GOp 90
25 Unit
Phddct mix
duct y7 4000Vnit X 3000 Unit,272A00uni
PAofit
X 3o09X 36o 1959oo
y-74000 5o36 20p9o00
2 240 OX 265
3569O0
225002
Net pfit 1310o0o