Roll No.

Name
Fk-2903 Mili George
Fk-3035 Jefin Joseph
Fk-3044 Vinu D
Fk-3075 Hazel Mary Kurien
Fk-3079 Bincy Varghese
Fk-3116 Mithul Motty
 MARGINAL COST SHEET
FOR THE YEAR ENDED 31 MARCH 2017
45000 UNITS

Particulars Amount Cost per unit

Sales 696400 15.48
Variable cost:
Direct material 232000 5.16
Direct Labor 70000 1.56
Direct expenses 24250 0.54
Packaging Rate 5000 0.11
Total Variable Cost 331250 7.37
Contribution 365150 8.11
Fixed cost:
Power 15000 0.33
Indirect wages 5000 0.11
Factory Maintenance 7000 0.16
Factory Stationary 5000 0.11
Factory insurance 15000 0.33
Electricity 5000 0.11
Depreciation 25750 0.57
Bank Charges 10000 0.22
Office Rent 8000 0.18
General Expenses 15000 0.33
Advertisement 40000 0.89
Salary of Sales man 1480 0.03
Total Fixed Cost 152230 3.37
Profit 212920 4.74

1) P/V RATIO = (CONTRIBUTION/SALES)*100

2) BREAK-EVEN POINT (UNITS)= FIXED COST/CONTRIBUTION PER UNIT
3) BREAK-EVEN POINT (AMT)= FIXED COST/ P/V RATIO
4)MARGIN OF SAFETY (UNITS) = PROFIT / CONTRIBUTION PER UNIT
5) MARGIN OF SAFETY ( AMT) = PROFIT / P/V RATIO
 1) PROFIT VOLUME RATIO 52.43
2) BREAK EVEN POINT(UNITS) 18770.65
3) BREAK EVEN POINT (AMT) 290327.2
4) MARGIN OF SAFETY (UNITS) 26254.01
5) MARGIN OF SAFETY (AMT) 406072.8

Fixed Variable Total

Units cost cost Total Cost Revenue
0 152230 0 152230 0
11250 152230 82912.5 235142.5 174150
22500 152230 165825 318055 348300
33750 152230 248737.5 400967.5 522450
45000 152230 331650 483880 696600

800000

700000

600000

500000
Sum of Fixed cost

400000 Sum of Variable cost

Sum of Total Cost
300000 Sum of Total Revenue

200000

100000

0
0 11250 22500 33750 45000