Академический Документы
Профессиональный Документы
Культура Документы
97,19,19,000
• Variable cost / volume =
1,30,29,21,000
= 0.746 for the year
Variable cost
• Contribution factor = 1-
Volume
97,19,19,000
=1 -
1,30,29,21,000
= Rs.0.25
Fixed costs
• Breakeven-point =
Contribution factor
18,58,78,000
=
0.25
= Rs. 73,16,70,351
Branch B
Given that Branch B had a volume of Rs.1,08,39,57,000 with a net gain
of Rs.3,71,33,000 or 3.4% of the volume, overhead cost equals to
Rs.4,97,00,000 and equipment expenses totalling Rs.16,07,44,000.
= Rs.1,04,68,24,000
• Fixed cost = 4,97,00,000 + 16,07,44,000
= Rs.21,04,44,000
= Rs.83,63,80,000
83,63,80,000
• Variable cost / volume =
1,08,39,57,000
= Rs.0.23
21,04,44,000
• Breakeven-point =
0.23
=Rs.91,49,73,913
COMPARISON AND CONTRAST
CALCULATIONS
• Fixed costs = 5,60,90,000 +15,97,50,000
= Rs.21,58,40,000
• Variable cost / volume = 0.822
• Contribution factor = 0.178
215840000
• Break-Even point =
0.178
= Rs.1,20,70,00,000
THANK YOU