—.NAME JOSHI -REEYA MANISH $$$ —CLASS : M. COM PART -1 > — SUBJECT: Cost AND MANAGEMENT ACCOUNTENCY — TOPIC: ASSIGNMENT. WG Reh SNe § 2 Nibt Siete 5 MTR ie SUBMITED 70: HEMALI MARM_ Numbers of units bold af gor capacity = 00000 = 32000 unite - a ea p nde aot 29% 3 Lob af = 32000 = 40000 un Bo”.2) degne g alien op ficced cash Jimm bemi= variable cos Fixed cask < Total semi -vaxiable cost - Total vaniable cost = aa —___=_180000 = (32000 x3-¥5) es po f = 1$0000 ~ 120000 | = Gosce. 4 Total picced ob) at 0%. copaciliy =i. a G00S0_+ 90000 150000 —2)| Tatal fioced cast ab 100% copasitey 150086 + 20000 = || 1¥0000- = 25 - (F-5+6425 +3-45) =.95- 17-50 = 7-50 per unid » at 80% is x = = (vasable cont + oc = || Zoo000 ~ ( 565000 + 150000 ) = || Booooo ~— Fio000 =| do0080 .RM a cdiclge ce rere eee ee net antame a) $/_a} salen oe oy ee Seer eee ar ere ts > Salen sevenuie a) x unihs ae | 252. = 19-S. + ISo0e0 +920 o_o 28x = 19-5 ye $).50500 _ 252-19. Sx =) 509509 S:5>-_= 15050 _2ce ISoves = 27273 unih- 5-5 = sto: wil ij JODO + Geol ctl cep = 130500 + 9.5050 5 25333 uate es ee oe erf 100 Y..u= 40Q@00__then 407. = 16000 units. BE Soleo in unite = Fixed _Gst. SP. po unit - Variable cost Py 16000 __« 150020 e175 | 16000 Cx _ -1%-5) =)50000 |_ 16000 x ~ 28cc00 = 1.50000 I 1f0002 =< ISOd00 + 240000 = 430000 Lize BoonS ae 26> BE. i i 16000Sabasiy (6a fo). 60 = (spo/o) 50 ——}—=Ganage went (600 10) 60 = 12) 50. | = 1a ee on a ite stance ele Sra 83.33.= Anauol nepain C100 /12) —=|Petunt Caoco/10 x 6:40) 240 =} Oi. & sundsuy expense (3000/1 00 x5) 150 e Total (B) 2533.33 | Total (A +B) W36-+33 = F)- 49. - 2/00 \Gouking note. S| Depseciabion = Cost ken Estienated Life = 20006 Bs 300~stahy 65rd. fe Be ee below ce Pati cadarts tui (10x 2 270 x 50 aay 2.43000 aah (10x 2x 1$0x Spx Sov.) } 44000 t oe 0) 13000 Tatal, Pabneng ec kms 4 00000| yatae = Vp Se cavered in the ee 1 Tayawr €10x2 40x >.) #490 Agua Cioxigox2) * 3600 thocal _Cuxés) = 20 ds seas 1 2EO Se 4 {eee PIN Mon Guth aay ae eg Tf, CC SK _|Step| Pa, ) r lay | {8 Fined Cost i [ Py Rapitaciotion Lisooano/s 2 xIs%) IS FSO | | Salony of daiver 9000 | = Salary a) conductos S000 | + Seley of A eccouatant ol 4500 ay atta ee. (loge /3) 3600 =| Token Tax C&icv/3) 2400 | __| =| pert een (3080/3) 4350 | i + Totol (A) $0900 | B\ Vaniable Cost J = |Dierel (9260/5 x44) 90 443 | | dulnicont O11 (9260 x 350/100) 3580, 7 1 Repairs anc maintenance saxo = Totof (6) 126629 | | , azu2e | : | adit (50% a} cast) | SoH Ny Se month 266142 | 7 H Add: 254 Pabsengey tax __| 66536 33968el nang 28 in taped eect ‘Szana40 27225 + Chrang eb ar Agsa_ 924 pasdongex = 0:332 %1G0 a Changes Jon ERE a ee TN annals manufochies and sell» 2000 f tails afo_praducd the selling pruce of uabuch ub £ 0. ——.and_prald eauned i» 10 pas if | ——The_anolysis a) cart af 20000 unite os iad otal stfes 300000 Labour cost F 100000 Overthend (50% variable) x 4ov00o Cobeutate. —D{ledtiibubion po und Ge 2) PN Hatio 3) ha 4) ice Ag EE eck Onn ap [DOOeS g S. op) 7 Sof €% FOOO un t et p hen a. 2. ot Ob b SQS00. a aber = 20000 x 50 = 1090900 Got nibution = bia: P Fa) * 1000000- (300000 + 1900004 200000) = 1000009 ~ 600000 = 4YoOo0os - On Om 9.0m nu = Ort H mm 2 (2 QL n O. = 490009 =320. 10@0000£200090 + 450980 = 600000 = thudi = 009 = _)Soo009 - Ply natio Hor Puapit when pales is ifooounib New Contuibution = Sales x Ply satio = (Ilx000 x 50) x4oY = 3 G0000 (rp Jil = Combuthutinn = 6) c 2 _360000- 200000 = |§o000 - Maxgia a) Dalby ip Bales ih F FO0200- Oe oI iSolee ie Bicol ee ek ed Fo00Q00 — Sos059 J200000 -_s. lla: do Re a eas ep a Mumbai —__——and_Pune and. back fox 10 days sa a mant - The Bi — distance fiom Mumbai te pune is 250 kms. The , axe given bel = __¥ Jo0000 a = 20% pew annum 52 6090 904 monte F Sooo pe mont, ee cd ODO (24 ont Dich Dnstunept iar 5b kimb por Itne 2% pow bbee Tax 2 24600 pow annum. i t = 3050, Repairs - Z © past_encratts = [Nos anak Q a4 the bub is SO pabbongexr 7 o f Ihe fs 0 or a) th 20 % 5 ben 02h hen bs i i GDcilation o) Passengers kms poy se ~ Pune le OQ x 200% Sox Joy. FOOOO | Rednagini tuip Co x250x2%50x80/) = 290000 Bic aca_ Local aby (4xtoo x0) vee SAD Sy ee ee eM rbd aa Pune __Chox290x 2) 24000 Ret napini (10x 3.50x2) 2 Yoo —hecal 14 x10) Pee aloo. x Hey 50 fost Sheeh fe1_acomath z ep 4 | Fixed Gch + |Depseciation nooo x20% 12) | }Sa00 > | Tax (9600/12) zs = Salary. of Accountant | 2000 4 Intel ca) | |_ 14300 B | variable Cos) =| Sado of D. 2 boro | = Salary ap Grrducton | soo | =| Diebel (irym/e xe) 1s200 | | Repains 3en0 Total (2) 29250 _| Te b B) 4yAo0S | Palit Csov. on cost) | 23.00 Totol Revenue. Lf Fosoo V = oD 4 4%2000 | Pune = Oyu7 x200= 329 Ratna gin! = 8-149% 350s F 5) Local 5 O4exX joos FIY ”ins. etic se pration _uonished by tonesh id — —_—_— Teastieatane ee uate) | — Pasi ). ——_——. ——__—. Yeas 2017 a 120000 _ — ___ Yeau 201 140090 Bio. ee 2 leas, x )_Pxa)it Volume Radio 2) Beak - Fven Point Z 2»? bh ane < [$0009 — Nice, Bn ene guaht ag} J tase = __12 000 - 8000 _]ysp00 - 120050 = S000 Hoo 257. 2e000 Contubutime =< Soles x Ply xatio = [20500 x 25/. = 30000 Fixed (ost = Contuibution = Palit <_ 20000- GODO = 22000 - i Buenk - Even Prints Fixed 1 Ply notio — : | = 22009 y180 25° = _§8000-[Paapit ae Seat {paw - | New Combutbubion = Sle x Ply watio —— Puapit = res ixecl a=. oe BSc F Bein ewe Ply Hatta as’. asy. =| 22000 + ovo _= 34000 _= 136000. oo CN iaugia af nape in the ent ole |Acduol sales - BE Salen | 140000 - BF000 52000