Marginal Costing (FM)

Sunita wishes to sell cupcakes as a pack of 6 pieces and provides you with the following information

sales (250) 45,000

vc (150) 27,000

fc 7,000

profit 11,000

Help her determine BEP, MOS, and ES if profit is expected to be 1,40,000

bep = 17,500 (70)

mos - 27,500 (110)

ES = 3,67,500 (1470)

A trader wishes to sell pair of socks at 400 per pair in 4 months expecting a sale of 350 pieces. Each pair will cost him 200 including printing and packaging, and will have to hire a Social media manager who will be paid 3,000 per month. Calculate BEP, MOS and expected sales if profit exp is 12,000 per month

BEP = 24000 (60)

mos = 1,16,000 (290)

ES = 1,20,000 (300)

Sales in 2023 = 8,00,000

Profit in 2023 = 1,00,000

Sales in 2024 = 10,00,000

Profit in 2024 = 1,80,000

Calculate Contribution

4,00,000

Calculate BEP, MOS as per year 2 and ES if profit expected is 3,50,000 from the following info

Sales year 1 = 12,00,000

sales year 2 = 15,00,000

profit year 1 = 2,00,000

profit year 2 = 2,90,000

BEP = 5,33,333

MoS = 9,66,667

ES = 17,00,000

Mr. Das deals in water bottles and provides the following information to calculate BEP, MOS and Profit if MOS increases by 25%

Total cost - 9,00,000

PV = 40%

FC = 3,50,000

BEP = 8,75,000

MoS = 52,084

Profit = 20,834

1.                                                                 Year 1             Year 2

            Sales                                       15,00,000        24,00,000

            Profit                                       5,00,000          8,60,000

            Calculate BEP & MOS as per year 1

 

 

BEP = 2,50,000

MoS = 12,50,000

1.     Pepsi company produces a single article. Following cost data is given about its product.

Selling Price Per unit                                                  Rs. 40

Marginal cost per unit                                                Rs. 24

Fixed cost                                                                   Rs. 16,000

Calculate a) Break Even Sales                       b) Sales to earn profit of Rs. 2,000

c)         Profit at sales of Rs. 60,000    d) New BEP sales if price is reduced by 10%

BEP = 40,000

ES = 45,000

EP = 8,000

New BEP = 48484

1.     From the following information’s find out

a)     P/V ratio   b)         Sales               c)         Margin of Safety

Fixed Cost = Rs. 40,000

Profit         = Rs. 20,000

BEP           = Rs. 80,000