Q.no 15.

RM=27.5,DL=9,DOH=8.5,TOTAL COST=45,PROFIT=5,SALES=50

STATEMENT OF WORKING CAPITAL REQUIREMENT

PARTICULARS RS RS
Current assets
Raw material(84000*1.5/12*27.5) 288750
 WORK IN PROGRESS
Raw material(84000*0.5/12*29.5) 96,250
Direct Labour(84000*0.5/12*9)(50%) 15750
Direct overheads(84000*0.5/12*8.5) 14875 126875
(50%)
Finished goods(84000*1/12*45) 815000
Debtors(84000*1/12*50) 350000
CA 1080625
Current liabilities
Creditors (Raw material supplier) 288750
(84000*2/12*27.5)(75%)
Outstanding Wages(84000*1/12*9) 63000
Outstanding 59500
overheads(84000*1/12*8.5)
CL 411250
Working Capital (CA-CL)(85%) 609375
(+) 15%of WC 118125
Working capital Estimation 787500

Q.NO.17

PARTICULARS RS
RM 30
DL 7.5
DOH 5
TOTAL COST 42.5
PROFIT 7.5
SELLING PRICE 50
STATEMENT OF WORKING CAPITAL REQUIRMENT
PARTICULARS RS RS
Current assets
Raw material(96000*1/12*30) 240000
WORK IN PROGRESS
Raw material(96000*1/12*30) 240000

Direct Laboursr(96000*1/12*7.5) 30000

(50%)
Direct overheads(96000*1/12*5) 20000 290000
(50%)
Finished goods(96000*3/12*42.5) 1020000
Debtors
Normal price (96000*2/12*50) 720000
(90%)
Higher s.p(96000*2/12*55)(10%) 88000
CA 2358000
Current liabilities
Creditors (Raw material supplier) 360000
(96000*1.5/12*30)
Outstanding Wages 30000
(96000*0.5/12*7.5)
Outstanding 20000
Overheads(96000*0.5/12*5)
CL 410000
Working Capital (CA-CL) 1948000
(+) 10% Cash/Bank 216444
Working capital Estimation 2164444

Q.NO 23 Units=40000/40%*60%=60000pa;5000pm
PARTICULARS PER UNIT
RM 22
WAGES 18
OHS 12
TOTAL COST 52
PROFIT 8
SALES 60
STATEMENT OF WORKING CAPITAL ESTIMATE 2016-17
PARTICULARS RS RS
Current assets
Raw material(5000*1*22) 110000
WORK IN PROGRESS
Raw material 110000
(5000*1*22)
Direct Laboursr(5000*1/2*18) 45000
Direct overheads(5000*1/2*12) 30000 185000
Finished goods(5000*2*52) 520000
Debtors(5000*2*52) 520000
Cash/Bank 25000
CA 1360000
Current liabilities
Creditors (Raw material 88000
supplier)(5000*22*80%)
Outstanding Wages 90000
(5000*1*18)
Outstanding OHS(5000*1/2*12) 30000
208000
CL
Working Capital (CA-CL) 1152000

QNO.24 UNITS=30000

STATEMENT SHOWING ESTIMATE OF WORKING CAPITAL NEEDS

PARTICULARS RS RS
Current assets
Raw material(30000*1/12*5) 12500
WORK IN PROGRESS
Raw material(30000*0.5/12*5) 6250

Direct Laboursr(30000*0.5/12*3) 1875

(50%)
Direct overheads(30000*0.5/12*2) 1250 9375
(50%)
Finished goods(30000*2/12*10) 50000
Debtors(30000*2/12*12) 60000
Cash/Bank 8125
CA 140000
Current liabilities
Creditors (30000*1/12*5) 12500
Outstanding Wages (30000*1/12*3) 7500
Outstanding OHS(30000*1/12*2) 5000
25000
CL
Working Capital (CA-CL) 115000
Working capital Estimation 115000

Q.NO25 1. COST STATEMENT FOR 2016-17

UNITS=2160000/20=108000

108000=9000PM

PARTICULARS PER UNITS

RAW MATERIAL 12
WAGES 4
OHS 2
COST TOTAL 18
PROFIT 2
SALES 20
STATEMENT OF WORKING CAPITAL ESTIMTE FOR 2016-17
PARTICULARS RS RS
Current assets
Raw material(9000*2/12*12) 216000
WORK IN PROGRESS
Raw material(9000*2/12*12) 108000

Direct Laboursr(9000*0.5/12*4) 18000

Direct overheads(9000*0.5/12*2) 9000 135000
Finished goods(9000*1/12*18) 162000
Debtors(9000*2/12*20) 360000
Cash/Bank 90000
CA 963000
Current liabilities
Creditors (9000*12*100%) 108000
Outstanding Wages (9000*1/12*4) 36000
Outstanding OHS(9000*0.5/12*2) 9000
153000
CL
Working Capital (CA-CL) 810000
(+) Safety Margin10% 81000
Working capital Estimation 891000

Q.NO26
STATEMENT OF WORKING CAPITAL ESTIMATE FOR 2016-17

PARTICULARS RS RS
Current assets
Raw material(10000*4) 40000
WORK IN PROGRESS
Raw material (10000*4) 40000

Direct Laboursr(4000*4)(50%) 8000

Direct overheads(2000*4)(50%) 4000 52000
Finished goods(16000*4) 64000
Debtors(20000*6) 120000
Cash/Bank 40000
CA 316000
Current liabilities
Creditors (10000*4*80%) 32000
Outstanding Wages (4000*4) 16000
Outstanding OHS(2000*2) 4000
52000
CL
Working Capital (CA-CL) 264000
(+) Safety Margin 0
Working capital Estimation 264000
Q.NO 27
UNIT=60000/12=5000PM

PARTICULARS PER UNIT

RAW MATERIAL 5
WAGES 3
OHS 2
TOTAL COST 10
PROFIT 2
SALES 12
STATEMENT OF WORKING CAPITAL ESTIMATE FOR 2016-17

PARTICULARS RS RS
Current assets
Raw material(5000*1/12*5) 25000
WORK IN PROGRESS
Raw material(5000*1/12*5) 25000

Direct Laboursr(5000*0.5/12*3) 7500

(50%)
Direct overheads(5000*0.5/12*2) 5000 37500
(50%)
Finished goods(5000*1/12*10) 50000
Debtors(5000*2/12*10)(80%) 80000
Cash/Bank 25000
CA 217500
Current liabilities
Creditors (25000*2) 50000
Outstanding Wages(15000*0.5) 15000
Advance from customeRS(60000*1) 12000
(20%)
Outstanding OHS(10000*1) 10000
87000
CL
Working Capital (CA-CL) 130500
Q.NO28. UNITS=180000/360=500PER DAY

PARTICULAR PER UNITS

RAW MATERIAL 9
WAGES 4
OHS 6
TOTAL COST 19
PROFIT 3
SALES 22
STATEMENT OF WORKING CAPITAL ESTIMATE
PARTICULARS RS RS
Current assets
Raw material(500*30*9) 135000
WORK IN PROGRESS
Raw material(500*15*9) 67500

Direct Laboursr(500*4*7.5) 15000

Direct overheads(500*6*7.5) 22500 105000
Finished goods(500*19*30) 285000
Debtors(9500*60)(90%) 513000
Cash/Bank 67000
CA 1105000
Current liabilities
Creditors (4500*30) 135000
Outstanding Wages(2000*15) 30000
Outstanding OHS(3000*30) 90000
255000
CL
Working Capital (CA-CL) 850000
(+) Safety Margin 0
Working Capital Estimate 850000