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White flour Total production selling price Total Joint Production Cost Seperable Cost per Ton 78.00 Total Seperable Cost 42,120.00 Wholemeal Flour Bran as we are considering the three items to be byproduct we have Total Revenue generated from the byproducts. Total product cost of main product offsetting revenue generated from byproduct.
White flour Total production selling price Total Joint Production Cost Seperable Cost per Ton 78.00 Total Seperable Cost 42,120.00 Wholemeal Flour Bran as we are considering the three items to be byproduct we have Total Revenue generated from the byproducts. Total product cost of main product offsetting revenue generated from byproduct.
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White flour Total production selling price Total Joint Production Cost Seperable Cost per Ton 78.00 Total Seperable Cost 42,120.00 Wholemeal Flour Bran as we are considering the three items to be byproduct we have Total Revenue generated from the byproducts. Total product cost of main product offsetting revenue generated from byproduct.
Авторское право:
Attribution Non-Commercial (BY-NC)
Доступные форматы
Скачайте в формате XLSX, PDF, TXT или читайте онлайн в Scribd
Seperable Cost per Ton Rs. 78.00 Rs. 84.00 Rs. 34.00 Rs. 16.00 Total Seperable Cost Rs. 42,120.00 Rs. 7,560.00 Rs. 3,060.00 Rs. 2,880.00 As we are considering the three items to be by product we have Total Revenue generated from the by products Rs. 223,200.00 Rs. 180,000.00 Rs. 205,200.00 Total Rs. 608,400.00
Total Product Cost of Main
Product Rs. 1,707,120.00
Offsetting revenue generated
from the by product Rs. 608,400.00 Total Manufacturing Cost Rs. 1,098,720.00 Cost Per Ton Rs. 2,034.67 Rs. 2,480.00 Rs. 2,000.00 Rs. 1,140.00 Profit Per Ton Rs. 65.33 Rs. - Rs. - Rs. - Profit Margin 3.11% 0.00% 0.00% 0.00% Exhibit 2 Treating Bran as Byproduct Using Production Method For Calculation
Seperable Cost per Ton Rs. 78.00 Rs. 84.00 Rs. 34.00 Net reliaseable value after seperable cost Rs. 2,022.00 Rs. 2,396.00 Rs. 1,966.00 Total cost Seperable Rs. 42,120.00 Rs. 7,560.00 Rs. 3,060.00 Total Reliazable Value after seperable Cost Rs. 1,091,880.00 Rs. 215,640.00 Rs. 176,940.00 Weight of the 3 products 0.74 0.15 0.12 Joint Cost Allocation Rs. 1,224,674.43 Rs. 241,866.13 Rs. 198,459.44 Total Revenue from Barn
As we are considering the
Barn as byproduct
Total Manufacturing Cost Rs. 1,266,794.43 Rs. 249,426.13 Rs. 201,519.44
Offsetting Barn Revenue Rs. 150,932.85 Rs. 29,808.37 Rs. 24,458.79 Total Cost of Main Product Rs. 1,115,861.58 Rs. 219,617.77 Rs. 177,060.65
Cost Per Ton Rs. 2,066.41 Rs. 2,440.20 Rs. 1,967.34
Profit Per Ton Rs. 33.59 Rs. 39.80 Rs. 32.66 Profit Margin 1.63% 1.63% 1.66% Bran