Plan A

Fixed costs
Rent 60000
Salaries 200000
Adv expense 80000
other misc fixed cost 20000
Total Fixed cost 360000

Selling price 25

Variable costs

Unit Commission Marginal Cost (Raw material + utilities + commission)

<=20000 0 20
>20000 1 21

Q1.
A. Break even point for both plans A and B

Profit 0

Qty 85000

B. Sales volume where both plans yield same profit

Profit = TR - FC -TVC
Qty 92000
Profit 28000

C. Sales volume below which one plan is better and after which another plan is better

92000
Below 92000 Plan B yielding higher profit, above it, plan A yielding higher profit.

Q2.
Adv expense is dependent on sales.

Sales Expense
<=29999 5000
>=30000, <=59999 10000
>=60000, <=79999 30000
>=80000, <=89999 60000
>=90000 90000

This means FC now is

Rent 60000
Salaries 200000
Adv expense 0
other misc fixed cost 20000
Total Fixed cost 280000

VC details

Unit Commission Marginal Cost (Raw material + utilities + commission)

<=20000 0 20
>20000 1 21

Adv expenses
Unit TVC
<=29999 1720000
>=30000, <=59999
>=60000, <=79999
>=80000, <=89999
>=90000

Qty 80000
Profit 0

Break-even 80000

Scenario when profit is same for both plans.

TVC 2002000

Qty 92000

Profit 18000
dif 0
Plan B

Unit Commission Marginal Cost (Raw material + utilities + commission)

<=20000 0 20
>20000 and <=60000 0.6 20.6
>60000 1.5 21.5

Profit 0

Qty 84000 Break even point for Plan A and Plan B. Profit=0

Profit 28000
Unit Commission Marginal Cost (Raw material + utilities + commission)
<=20000 0 20
>20000 and <=60000 0.6 20.6
>60000 1.5 21.5

Unit TVC
<=29999 1462857.143
>=30000, <=59999
>=60000, <=79999
>=80000, <=89999
>=90000

Qty 69714.28571
Profit 0

69714

2002000

18000
d Plan B. Profit=0
Country - all -

Data
Category (to be b Count - Company Sum - Sales ($B)
? 14 1051.5
Aeronautics 1 94.6
Automobile 10 1748.2
Bank 35 2268.7
Civil 1 140.8
Electronics 2 293.7
Finance 4 153.7
FMCG 5 332.2
Health 4 463.7
Insurance 6 512.3
IT 5 351.9
Mobile 2 324.3
Petrochemicals 1 255.7
Production 1 54.9
Retail 2 621.3
Telecom 7 835.6
Total Result 100 9503.1
 Forbes 2017 list
Category (to be best of my Sales
Rank Company Country
knowledge) ($B)
1 ICBC Bank China 151.4
2 China Construction Bank Bank China 134.2
3 Berkshire Hathaway Telecom United States 222.9
4 JPMorgan Chase Bank United States 102.5
5 Wells Fargo Bank United States 97.6
7 Bank of America Bank United States 92.2
9 Apple Mobile United States 217.5
11 AT&T Telecom United States 163.8
13 ExxonMobil Automobile United States 197.5
14 General Electric Electronics United States 119.7
15 Samsung Electronics Electronics South Korea 174
17 Wal-Mart Stores Retail United States 485.3
19 Microsoft IT United States 85.3
20 Royal Dutch Shell Automobile Netherlands 234.8
21 China Mobile Mobile Hong Kong 106.8
24 Alphabet IT United States 89.9
34 Nestle FMCG Switzerland 90.8
83 Amazon.com Retail United States 136
Profits Assets Market C
($B) ($B) Value ($B) List of companies with sales >80B and mkt value >=200B
42 3,473.20 229.8 Apply filer.
35 3,016.60 200.5
24.1 620.9 409.9 B Pivot table on sheet 4
24.2 2,513 306.6
21.9 1,943.40 274.4 A Sorting done
16.6 2,196.80 231.9
45.2 331.1 752 D
13 403.8 249.3
7.8 330.3 343.2
10 365.2 261.2
19.3 217.1 254.3
13.6 198.8 221.1
16.8 224.6 507.5
4.7 411.3 228.8
16.4 218.9 225.3
19.5 167.5 579.5
8.7 129.8 229.5
2.4 86 427
alue >=200B
Total attendees
Delegates avg 25
Min 20
Max 40
Delegates 20
Organizing team 10
Invited Speakers 4
Guests 15
Other Invites 20

Services
Per person No. of person Total Expense
Hostel stay 1 1500 24 36000
Breakfast 2 100 34 6800
Lunch 2 200 34 13600
Dinner 1 250 49 12250
Normal Tea 3 50 34 5100
Inagural Tea 1 100 54 5400

Conf kit 1 500 34 17000

airport pickup/drop 2 200 4 1600
Airfare 1 10000 4 40000
Speaker honorarium 1 4000 4 16000

Hall rent 1 10000 1 10000

Admin expense 1 40000 1 40000
Costing excluding 203750

Case 1: Revenue 10000 20 200000

Profit -3750

Case 2: Revenue
-3750
20
21
22
23
24
25
26
27
28
29
30
 31
32
33
34
35
36
37
38
39
40

Expense/Participants Hostel stay Breakfast

24 34
Other invitees (1st day) 20
Guests (Dinner) 15
Organizing Team 10 340
Speaker 4 96 136
Delegates 40 960 1360
Admin expense 1
Rent 2

Min expense (with 20 delegates) 221750

Max expense (with 40 delegates) 291750

avg expense 256750 Registration fee

Sponsorship amt
>=0, <=200000 3009
Total budget with sponsorship 253741
all delegates, speakers
all delegates, speakers and organizers
all delegates, speakers and organizers
all delegates, spekares, organizers, 15 guests
all delegates, organizing team, speakers
all delegates, organizing team, invited speaker, 20 other invitees

all delegates, speakers, organizers

all delegates, speakers
all speakers
all speakers

8150
Lunch Dinner Normal Tea Spl Tea Conf Kit Airport Pick/Drop Airfare Honorarium
34 49 34 54 #REF! #REF! #REF! #REF!
1080
735
340 490 340 540 #REF!
136 196 136 216 #REF! #REF! #REF! #REF!
1360 1960 1360 2160 #REF! #REF!

8558.333 If all expense to be met by registration fee.

Admin expense Rent Total
40000 10000

40000
20000
#REF!
 Computation of IT Work Units (ITWU)
Activity Name Type Category Size ITWU
New Development VAA 4 5000 1585
Platform Migration VAA 2 2000 774
Major Enhancements VAA 4 1000 317 Type ITWU
Minor Enhancements VAA 4 500 158.5 VAA 4591.77
Minor enhancements VAA 99 250 8.25 NVAA 199.6
Adaptive Maintenance VAA 1 1000 698 QIA 193
Adaptive Maintenance VAA 99 320 11.52 IA 1282.5
Large repairs NVAA 3 500 169
Highest Activity
Small repairs NVAA 99 600 24 ITWU Name
Adhoc Reporting VAA 7 500 7 1585 VAA
Operational repairs NVAA 99 200 6.6
Preventive Maintenance QIA 5 1000 193 Size based ITWU Rate Table (fo
User Support VAA 6 17500 1032.5 Size 0
Disaster Recovery IA 8 600 570 Rate 0.03
Technology Upgrades IA 8 750 712.5

ITWU=Size*Rate
Functions used
HLOOKUP
VLOOKUP
SUMIF
MAX
INDEX
 ITWU Rate Table Question Function used
Category Rate 1 VLOOKUP and HLOOKUP
1 0.698 2 SUMIF
2 0.387 3 MAX
3 0.338 4 INDEX + MATCH + MAX
4 0.317
5 0.193
6 0.059
7 0.014
8 0.95

Size based ITWU Rate Table (for category 99)

100 300 500 1000
0.033 0.036 0.04 0.05