Biscuit factory

TOTAL Cookies

Volume (kg) 20,000

Selling price (kg) 10

Turnover 680,000 200,000

Direct costs 300,000 70000

Coûts indirects 147,000 €

Direct+Indirect costs 447,000 €

Result for the firm 233,000 €

I) Méthode des coefficients

Coefficient : 147,000 € =

300,000 €

TOTAL Cookies

Coefficient 49.000%

Indirect costs allocated 147,000 € 34,300

Full costs and results

TOTAL Cookies

Volume (kg) 20,000

Selling price (kg) 10

Turnover 680,000 200,000

Direct costs 300,000 70,000

Indirects costs 147,000 34,300

full costs 447,000 104,300

cost per kg 5.22

Result 233,000 95,700

% profitability 34% 48%

Shortbreads Pound cakes

70,000 10,000

6 6

420,000 60,000
200000 30000

0.49

Shortbreads Pound cakes

98,000 14,700

Shortbreads Pound cakes

70,000 10,000

6 6

420,000 60,000
200,000 30,000

98,000 14,700

298,000 44,700

4.26 4.47

122,000 15,300

29% 26%
Biscuit factory
TOTAL Cookies
Volume (kg) 20,000
Selling price (kg) 10
Turnover 680,000 200,000
Direct costs 300,000 70000

Coûts indirects 147,000 €

Direct+Indirect costs 447,000 €
Result for the firm 233,000 €

I) Méthode des coefficients

Coefficient : 147,000 € =
300,000 €
TOTAL Cookies
Coefficient 49.000%
Indirect costs allocated 147,000 € 34,300

Full costs and results

TOTAL Cookies
Volume (kg) 20,000
Selling price (kg) 10
Turnover 680,000 200,000
Direct costs 300,000 70,000
Indirects costs 147,000
full costs 447,000 70,000
cost per kg 3.50
Result 233,000 130,000
% profitability 34% 65%
Shortbreads Pound cakes
70,000 10,000
6 6
420,000 60,000
200000 30000

0.49

Shortbreads Pound cakes

98,000 14,700

Shortbreads Pound cakes

70,000 10,000
6 6
420,000 60,000
200,000 30,000

200,000 30,000
2.86 3.00
220,000 30,000
52% 50%