Type 1 Type 2

Sales Sales (A)

Less: Variable Cost Expenes: (B)
Contribution Fixed Expenses
Less:Fixed Cost Semi Variable exp
Profit Variable Exp
Profit (A-B)
Type 3

Direct Material
Direct Labour
Direct Exp
Prime Cost
Add: Factory Overheads
Factory Cost
Add: office Overheads
Cost of Production
Add: Selling & Distribution Ovh
Total Cost (A)
Profit (B)
Sales (A+B)
 Flexible Budget at a capacity

Output Units 50% (5000)

raw material 80 per unit 400000

Labor 50 per unit 250000
Direct Exp 15 per unit 75000
Prime Cost 725000
Factory Exp 50% Fixed 25000
Factory Exp 50% Variable 25000
Factory Cost 775000
Administartion cost:
Variable 36000
Fixed 24000

Total Cost 835000

80%(8000) 100%(10000)

640000 800000
400000 500000
120000 150000
1160000 1450000
25000 25000
40000 50000
1225000 1525000

57600 72000
24000 24000

1306600 1621000
 Flexible Budget at a capacity

Output Units 50%

Sales (A) 10000000

Variable exp:
material 2170000
Labour 2040000
other Exp 790000
Semi Variable exp:
Maintenance & Repairs 350000
Indirect Labour 790000
Sales Dept Salaries 380000
Sundry Exp 280000
Fixed Expenses:
Wages & Salaries 950000
Rent /rates 660000
Depreciation 740000
Sundry Admn 650000

Total Cost (B) 9800000

Profit/ Loss (A-B) 200000

50
60
 60% 75% 90%
12000000 15000000 18000000

2604000 3225000
2448000
948000

350000
790000
380000
280000

950000 950000 950000

660000 660000 660000
740000 740000 740000
650000 650000 650000

10800000
1200000

2170000
2604000
 100%
20000000

50 2170000
75 3255000

950000
660000
740000
650000
 particulars total(50%) total(60%)
sales(A) 2000000 1960000

material cost 1000000 1020000

labour 300000 300000
factory overheads:-30(40% fixed)
fixed 12 1200000 120000
variable 18 1800000 216000
administration overheads:-
fixed 10 1000000 100000
variable 10 1000000 120000
total cost(B) 6300000 1876000
profit -4300000 84000
total(80%)
1900000

1050000
300000

120000
240000

100000
160000
1970000
-70000