Beruflich Dokumente
Kultur Dokumente
B.
600
600
Rent
150
Electricity
400
Misc.expenses
210
C.
D.
E.
Computation of price
Purchase price @
Operating cost @
Unit size
Rs.12/kg
65.3 ps/kg
gms.
Rs.
Rs.
50
0.60
0.03
Containers
cost/unit
Rs.
0.075
Total
cost/unit
Rs.
0.708
100
1.20
0.07
0.080
1.345
250
3.00
0.16
0.100
3.263
500
6.00
0.33
0.120
6.447
1000
12.00
0.65
0.160
12.813
Exhibit 2
Mridula Ice-Cream parlour
Analysis of sales during April
Unit-size
(gms)
50
Total weight
(kgs)
No.of orders
3,640
100
2,200
3,130
313
250
720
1,640
410
500
340
1,000
500
1000
100
543
543
7,000
11,000
2,000
Total:
No. of orders
234
3640
2200
No. of units
Total Weight
4687
3130
234.35
Exhibit 3
313
Basis of Allocation
S.No.
50
gms.
100
gms.
Rs.
Rs.
1 Cashiers salary
2 Counter boys salary
No.of orders
312
189
256
171
3 Rent
4 Electricity
Total weight
89
119
5 Misc expenses
6 Total (1 to 5)
Total weight
657
478
Total weight
234
313
2.806
1.528
Rs./piece
0.130
0.147
0.600
1.200
11 Containers (estimates)
12 Total cost/unit
0.075
0.080
0.805
1.427
13 110% of cost
14 Price (nearest 10 p)
0.886
1.570
0.900
1.600
3,744
(6/7) Rs./kg.
9 Operating cost/kg.
10 Purchase price/unit @ Rs.12/kg.
Exhibit 4
Mridula Ice-Cream Parlour
Income Statement for April
A.
Revenue
Product line
50 gms
100 gms
313
1.50
4,695
250 gms
410
3.60
5,904
500 gms
500
7.10
7,100
1000 gms
543
14.10
7,656
Total
B.
No. of Kgs
234
2000
2100
29,099
12.00
C.
Rs.
Cashiers salary
462
616
Rent
154
Electricity
440
Misc.Expenses
308
Packaging/Containers
Product line
50 gms
100 gms
250 gms
1,640
0.100
164.00
500 gms
1,000
0.120
120.00
543
0.160
86.88
1000 gms
Total operating expenses
D.
E.
F.
(gms)
(gms)
(gms)
50
100
250
0.80
1.50
3.60
4,680
3,130
1,640
3,744.00
4,695.00
5,904.00
0.60
1.20
3.00
Containers Cost/unit
0.08
0.08
0.10
0.03
0.06
0.15
Total Cost/unit
0.71
1.34
3.25
0.10
0.16
0.35
1.90
1.60
1.40
444.6
500.8
Contribution/unit
Contribution/kg
Rs.
Rs.
Total contribution
Fixed Costs (Actuals for June)
Counter boy's salary
574
Rent
Electricity
Misc Expenses
Rs.
12.00
1,960.00
3,000
65.33 paise
3.60
7.091
7.10
14.095
14.10
720
340
100
7000
1640
1000
543
11000
410
500
543
2000.35
our
sion
ation)
250
gms.
500
gms.
1000
gms.
Rs.
Rs.
Rs.
Actual for
June
Rs.
62
29
89
55
30
462
616
156
190
206
902
307
274
244
1,980
410
500
543
2,000
0.749
0.547
0.450
0.990
0.198
0.303
0.519
3.000
6.000
12.000
0.100
0.120
0.160
3.298
6.423
12.679
3.623
7.065
13.947
3.600
7.100
13.900
Rs.
Rs.
29,099.30
25,200.00
3,899.30
1,980.00
972.81
2,952.81
946.49
378.60
567.90
(gms)
(gms)
500
1000
Total
7.10
14.10
1,000
543
7,100.00
7,656.30
6.00
12.00
0.12
0.16
0.30
0.60
6.42
12.76
26,172.28
0.68
1.34
2,927.02
1.36
680
29,099.30
1.34
727.62
2927.02
616.00
154.00
440.00
308.00
1,518.00
1,409.02
563.61
845.41
Exhibit 1
Mridula Ice-Cream Parlour
Schedule for Price Fixation
A.
B.
600
600
150
400
210
Containers
cost/unit
Rs.
0.075
0.080
0.100
0.120
0.160
Exhibit 2
Mridula Ice-Cream parlour
Analysis of sales during April
Unit-size
(gms)
50
100
250
500
1000
Total:
No.of orders
Total no.of units
3,640
4,687
2,200
3,130
720
1,640
340
1,000
100
543
7,000
11,000
Total weight
(kgs)
234.35
313.00
410.00
500.00
543.00
2,000.35
Total
cost/unit
Rs.
0.708
1.345
3.263
6.447
12.813
Exhibit 3
Mridula Ice-Cream Parlour
Schedule for Price revision
(Based on Proper allocation)
Common Cost
Basis of
50
100
S.No.
gms.
gms.
Allocation
Rs.
Rs.
1 Cashiers salary
240
No.of orders
145
2 Counter boys salary
No.of pieces sold
263
175
3 Rent
Total weight
4 Electricity
Total weight
106
141
5 Misc expenses
Total weight
6 Total (1 to 5)
609
461
7 Total weight (kgs)
234
313
8 Operating cost/kg.
(6/7) Rs./kg.
2.603
1.473
9 Operating cost/kg.
Rs./piece
0.130
0.147
10 Purchase price/unit @ Rs.12/kg.
0.600
1.200
11 Containers (estimates)
0.075
0.080
12 Total cost/unit
0.805
1.427
13 110% of cost
0.886
1.570
14 Price (nearest 10 p)
0.900
1.600
Exhibit 4
Mridula Ice-Cream Parlour
Income Statement for April
A.
B.
Revenue
Product line
No. of Kgs
50 gms
234
100 gms
313
250 gms
410
500 gms
500
1000 gms
543
Total
2000
Less: Cost of raw material consumed
Purchase price
2100
Gross profit
12.00
3,744
4,695
5,904
7,100
7,656
29,099
C.
D.
E.
F.
Rs.
462
616
154
440
308
No. of containers Cost per piece Total cost
351.53
4,687
0.075
250.40
3,130
0.080
164.00
1,640
0.100
120.00
1,000
0.120
86.88
543
0.160
12.00
1,960.00
3,000
65.33 paise
110% of
cost
Rs.
0.778
1.480
3.590
7.091
14.095
Unit
Price
Rs.
0.80
1.50
3.60
7.10
14.10
Parlour
evision
location)
250
gms.
Rs.
48
92
500
gms.
Rs.
22
56
185
225
245
902
325
410
0.793
0.198
3.000
0.100
3.298
3.623
3.600
303
500
0.606
0.303
6.000
0.120
6.423
7.065
7.100
282
543
0.519
0.519
12.000
0.160
12.679
13.947
13.900
1,980
2,000
0.990
Rs.
29,099.30
Rs.
25,200.00
3,899.30
1000
gms.
Rs.
Actual for
June
Rs.
7
462
30
616
1,980.00
972.81
2,952.81
946.49
378.60
567.90