Page No.

Date

32

22007. 300

oH s .
PC So2 Cakawn Hr: Role 1,5900 25/
(2S0D 30,00D

20.

Mic -
Rak - 1,5e,00e6b
25000

Cost+ SnoR
DM Cast DL Cost Pnim Cos Colour MIc H
Raocni lons
Dre Modeura
Drrec Wages 1000 1000 (1 O00

25000 2500D 25o 250 2509

+Pnc oH 2300 33p 30,D 3500 30,00

Cos 53000 5500 G0,030 55,00

P.20 Gudee OH 2,00,00 X 2
93 ,00,O0D

UA Actual Bdgekd
P uI OH O .3 DM Cost 3IDy1D
50 36o00

Laigsun h

3co0 12are
3o0

Coc 00
DM Cost Lobsun Hr
Pahularu Ro

Go0 x66 L7% 32c0 x 1 / r 2u0 x 12/W

OH Cuoroeahu FUO00 3260 72,880

 Aate OH inuoOLdd
0-u3 DeptA DegtoH-
25,00
85 Onrect Wa

DepOH Rak OH mUyyA40-

25,00 SO
|Oop4 8 50,000
OmreckWay

IBlawetRate 5o0t 25,00

S0+S0,000
.uu Cast SiaiRAeAs_ 20y
5 (op- t pwnthou- CAo) 2015
DTect Matouia
18,00000 3,0,00)
O e i Lolosu
,50,000 4, 50,0mD
Pm Cot 2 S0, O
(2,50,0
Facku o4.50,0a 4o.) 3,0,00 1, 80, o0D
Fact Cast 3, 30,ooD u,30,00
Ac'n OH 30,000 8) 2, S0,uoo
,
Toial Co&t 33,80,uOD S.44OD

,1,6
6,0o0
Fachan H Rale 3. 01100 dmin gH Ra 30 2,50,40- 102.
,59,00 31,30, O

28
 Page No
Data
Albsarosel OH U&oD_ to/ L
4,20, DU R

Aotiusied Atuo oH 6/00,Ou 15,00 3.00

:5,25,o Rs-

.ndonalocoyphom 5,25,o 4,8o,o0

45,00
Nomal Caused Nonon Dlon
2/2 3
30,00o Rs
FIS5,0
Tia wit qo Coshna PLL
Padubo-
200D
wIP (8oo x So)

Sld F 1800
u2,000 uuk
Suppleaeiatauy Raki A duu b namcaaal esn
Prooh
30, 080

4200

0.7-1u23

Dela b wIP ooo x O-HU28 28g

DolnA b-Pe 180D 0-Tl yN 12,8S
Doln o Cogt sLales 20,0x0-71428 4,286

Absaoe 0H x 5/ml
10,00 H w
36
635,000

Adurd Achial 0HF - 15.00 S9,JO

60,0D
 Page No.39
Date

nde21 olbcaotion GO,00D So,000

1o, 000
Du o n m a Du bdofechw unnivqAonD
aeakd Go7.

Teatnt Tis wii be daeitad lo (ostma PLN

ocucton

Eoct of Sales lw4

0, 00
Sined Gwds
40,0un

20-1LLuAt

Tseatnaint fn tA adoz nMal 24OQEDMA_

o t Of Salsa ALc 10,000 X O.1

Delnt b
o Anshed Codk Mc 30,O - 30
De ln

o 00D H yF2|m 505'k

Phasorlacel O
36

F6,00 5 0 0 -25 25000 - l0do

Atual Adiust-eod

DuR o aonorma Jêason

u Nomal Reakns

u5,o0
745,00 olel1heod io C&hng P
wi be
Th

P
Cost dL Sal (Cact
2000
Prnsha ods Solol )(aD 6,00
(20000t u D - Boo

26,0CD
 Page No.
-
130
Date

So0b
Supeaciakaou Rale 131(9/u
2600

Jouvnal Enty.
CoShiua pLL AC Dr us000
3462
wIp Alc 2000 x 1--20) 21

2602
Co ofSaly Ale (8o xI-13) 3,846
04 Contsl Alc Q0,090

pug AoCroe OH <25|maincda X 59 00hnoin-do1A-

315 ax
Achual 0H Q1-5 1alel
VAS laulns

D oNsTmai Rea3Srs Du o lonanmal ReakomA

1 C Lal T2-4 Laks

Debiied bCoshiy PiL C
Delored b Fr AC Dobed o COS Al
30xt67003
uo,o0
2 Lakhs 0 . 4 Lauhs

Absorbed OH
Jbb xz
Dept A 20 hrs x 12-8G/h F252. 2
Dep+ 12: 12 h3x 12-4 m u8.8 Total 546-3
Dept C o ms x I-031 h 240-3
Tob MN
apt As6 12-86llaz2 F25.7
Tolal: 526-18
Depi B hX 12.u/ 12
Dept C x l 03/i 196u2
 Page No.
Date

Actual 0H2
Tob x4 zz
Deo.A 20 ms 7- 52
6lal: 3
Deg 2 12 X
Dept C 2 0 m. X 63 2 6
Job MNo
Depi 1 2 ha X_ 6 121-_
Tolal 2862
Dopt- B 10hs X
Dept C 4s X 6-8 qS-2

O albsoyptir Job Xu} T223

J o o MNO 23a.33

3eaye OA
Pounulans No MNO Tob xyz Joo MNO

Maicia ast
Dotc Leinn lak_ 30u 286-3 30u 286-8
y53 3C-8 312
OH
5463 526 13 304 286-
Cost- i,0o-3 20-8 +62 G31-6
+o 334 7 307 2S*
22
Sale 1330 6 1,22+0 iO16 o8.3

Aokorhed O 2,03, to 1 2s[

2 3,66,320

Aual 0 u,u,320

ndo albsonohom 80,000

Du b lo
mal RUagonA DuR b Nomal Reasns
50

Fuo,0)
Delo4eol Costma PLL
Dolated tb F At Dalolel b Cos AM Dolna bwrr
20x 40
So

352
 OH
Lo tu K_of Pacbm be
p-511
Le

e Oreko Jo i102 Tob 103

Omec Moleua 3150

30,000 y2000
Nages
Pnm oSt 1,14, 00P
+Facm OH 20,000 30000 2000

Facon Cot ,34,00

SD OH
33 50 (%So3,D)y(G600 7u2000 )u
T Costoay 1,67S a225 1,la
1,81S Za5 IG,20

2,09375 ,0325 a2p

C50 30,000 +6350-+30 300 a )y90,3+5

30Dt ( 50y 22000iy 31,825 D

2000 z 000u U2/000 y uSoo-2
M n 0 lay4 umch 2
420m2 q4,Dy+u200u u,62S
42000 300y 4LOD : 45, 00p

50y
 Page No.
u?
Date

e O: 25 ie 25 7
z0-u

p52

Podunc A- Droduc 9-
Madeuie los+ 150

Dme ekow 250

uo,00
25000
Facy ost Luo150 Yooo t25owx

+OCht OH (3U1O00 15000 ) y uoo+25gry

Cost Ralas
1200 200
S0,00

By9000 t 19D (3u000+ 1 5 0 0 )y 2 ugT

3tt03 1500 t3u00 y 1500 tuO -(0

qoo0o 25oD +( 4Oo0o *PSOIDn) y cOJo

25000 UOo00y u 20D

Mulhipy 0 by eGALK ulons oy

25o00 x 56, C Ty t 2500 223,333
2500D HO, oD y 25 20, OS

3,333
C6CTy_
y e 0:2 i . 20'
-U ie- o

DRLAhag 01P1C OH 20
 (Page No. u
Date

53 Coct ShoRA
88
PactTlays A
D
DnTLA Mateua 2,5 ,225 3,80,00
DiteCA in/oae 5,00 27 5 0
3450 (,05,00
ima Cost G5,00 (,20,00 1,G5,00 4,35, u
+FacAmu Oi 6290ox5Oo G262lO0D 16262215O0o
Cooooo
629x 3gme
Cooo 6oo

1350D 2H0o0 40SaD

Co
Facrsry +,So , 4FooD 2, 05,5o 5,66,
SLD oH
5, F0o 2,uoo ,13,200
(207- of hch Cos)

Coct of Sals qu,20 76,40 2,46,60 G, 20

3,600 ,S8,uo 6,8

6Sox2 800 1S uo,5ox 10 Q4,50 x 8

35a U,05 g 456,0

 oMtr
APG Vavutable Cost nauna OH
q3

L22-S-3,azS
550 Cag5
e1a-55
125

F- Ca wtr-

Toie Coc Vasutaini Riyed

362S (G.31s xui)t
1O, 8 35S

r +10,83-s
,0u, 5
 Page No. 1u
Date

as

3uo20
2u io

0. m
tesAsk

e Cost: Vautolh L*|

Gyai_
2uo0-) +
2uo

Reman 1 AaA Tbos

P65. Date:314122 N Pg. No.I42 c3. Stars: Exam: (Inter)

The following are the Maintenance costs incurred in a machine shop for six months with corresponding
machine hours:
Maintenance Costs Frre
Month Machine Hours Vaasle

January 2,000 300 200

February 2,200 320 220

March 1,700 270

April 2,400 340 2u

May 1,800 280

June 1900 290

| Total 12.000 1.800
Analyse the Maintenance cost which is semi-variable into fixed and variable element.