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C Plus I Plus V Plus

The document presents cost and sales data for three products: C Plus, I Plus, and V Plus. It includes information on selling price, direct costs, variable overhead costs, commission rates, contribution margin, fixed costs, production and sales units, and break even analysis. The key details are: 1) C Plus has the highest selling price and contribution margin but also the highest fixed costs of production and selling. 2) I Plus and V Plus have lower selling prices, costs, margins and volumes compared to C Plus. 3) Break even analysis is presented to calculate the units and revenue needed to cover total fixed overhead costs of Rs. 27,500,000 for each product.

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31 views3 pages

C Plus I Plus V Plus

The document presents cost and sales data for three products: C Plus, I Plus, and V Plus. It includes information on selling price, direct costs, variable overhead costs, commission rates, contribution margin, fixed costs, production and sales units, and break even analysis. The key details are: 1) C Plus has the highest selling price and contribution margin but also the highest fixed costs of production and selling. 2) I Plus and V Plus have lower selling prices, costs, margins and volumes compared to C Plus. 3) Break even analysis is presented to calculate the units and revenue needed to cover total fixed overhead costs of Rs. 27,500,000 for each product.

Uploaded by

A
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Question

C Plus I Plus V Plus


Selling Price 286 267 254
Direct Material (100) (98) (97)
Direct Labour (15) (13) (12)
Var OH (23) (19) (16)
Var Selling OH (25) (22) (20)
Commission (14) (13) (13)
CM 109 101 97
CM on net Sale 40% 40% 40%
CM on SP 38% 38% 38%
Ratio (unit) 425 255 170
Ratio (Rs) 121,535.09 68,000.00 43,245.61

Fixed Cost

Production 13,500,000 6,050,000 3,700,000


Selling and Dist 2,125,000 1,275,000 850,000
15,625,000 7,325,000 4,550,000

Units (Manuf) 540,000 275,000 185,000


Units (Sold) 425,000 255,000 170,000
OAR (Manuf) 25 22 20
OAR (S&D) 5 5 5

VC (except Com (163) (152) (145)

To prove

Sales 37,783,640.72 21,140,294.68 13,444,485.65


Var Cost (23,425,857) (13,106,983) (8,335,581)
CM 14,357,783 8,033,312 5,108,905
Fixed Cost
Profit
C Plus I Plus V Plus
CM per packet 46,183.33 25,840 16,433
Units 425 255 170
CM per unit (Average)

Total Fixed Overhead


Break Even units
C Plus 132,127
I Plus 79,276
V Plus 52,851

232,781 C Plus I Plus V Plus


CM per packet 38% 38% 38%
Ratio (Rupees) 121,535 68,000 43,246
CM (Rupees) 46,183.33 25,840.00 16,433.33
CM per unit (Average)

27,500,000 Total Fixed Overhead


Break Even (Rupees)
C Plus 37,783,641 132,126.84
I Plus 21,140,295 79,276.11
V Plus 13,444,486 52,850.74

27,500,000
(27,500,000)
-
Full
88,457
850
104

27,500,000.00
264,253.68

Full
114%
232,781
88,457
0.38

27,500,000.00
72,368,421.05

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