Actual Performance Actual Performance

Year 2018-2019 Q/
Year 2019-20
unit
Q/unit OF Avg Avg
Particulars Qty Value OF Qty
sale Q Rate Rate
sale
Q
Sales of Amikasin-base 40,000 350 14,000,000 46,000 348

Cost

Amikacin(as the sulfate) 30 1,200,000 2 2,400,000 28.5 1,334,000 2.1

Sodium Metabisulfite 40 1,600,000 3.5 5,600,000 36.5 1,679,000 4.1

Distilled Water 30 1,200,000 0.1 120,000 30 1,380,000 0.055

Total input cost 8,120,000

Labeling and packaging 1 40,000 3.5 140,000 1 46,000 3.5
Direct wages hours 0.1 4,000 50 200,000 0.1 4,600 49
Direct Expenses 40,000 0.5 20,000 46,000 0.55

Other variable overheads 40,000 1 40,000 46,000 1.04

Fixed overheads

Salary 500,000

Travel expenses 100,000

General and Admin

75,000
expenses

Selling and Distribution

280,000
expenses

Cost of Sales 9,475,000

Profit 4,525,000
 Static Budgeting (base amount 2018-19)

Q/unit OF
Value Particulars Qty Avg Rate Value
sale Q

16,008,000 Sales of Amikasin-base 50,000 347 17,368,750

Cost

2,801,400 Amikacin(as the sulfate) 28.5 1,425,000 1.92 2,736,000

6,883,900 Sodium Metabisulfite 37.2 1,860,000 3.15 5,859,000

75,900 Distilled Water 30 1,500,000 0.05 75,000

9,761,200 Total input cost 26,038,750

161,000 Labeling and packaging 1 50,000 3.43 171,500
225,400 Direct wages hours 0.10 5,000 52 257,500
25,300 Direct Expenses 0.5 25,000 0.50 21,600
47,840 Other variable overheads
1 50,000 1 42,800

Fixed overheads

500,000 Salary 500,000

100,000 Travel expenses 100,000

General and Admin

75,000 75,000
expenses

Selling and Distribution

280,000 280,000
expenses

11,175,740 Cost of Sales 27,487,150

4,832,260 Profit -10,118,400

Statistic Budgeting (base amount 2019-20)

Q/unit OF
Qty Avg Rate Value
sale Q

46,000 347 15,979,250

28.5 1,311,000 2.0 2642976

37.2 1,711,200 3.7 6314328

30 1,380,000 0.03 37,950

8,995,254
1 46,000 3.43 157780
0.10 4,600 50 232162
0.5 23,000 1 12650

1 46,000 1 46000

Fixed
overheads

Salary 500,000
Travel
100,000
expenses

General
and Admin 75,000
expenses

Selling and
Distributio 280,000
n expenses

Cost of
10,398,846
Sales
Profit 5,580,404