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NUMERICAL PROBLEMS
LONG ANSWER QUESTIONS [8 MARKS]
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2079 Set [tex]$O$[/tex] Q.No. 22
A manufacturing company showed the following details of its production cost for 2,000 units:
### Details:
- Raw materials:
- Direct: Rs. 2,00,000
- Indirect: Rs. 60,000
- Wages (Direct): Rs. 2,00,000
- Carriage inward: Rs. 1,50,000
- Factory expenses: Rs. 25,000
- Insurance: Rs. 30,000
- Profit: Rs. 10,000
- Selling expenses: Rs. 5 per Rs. 40,000
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### Solution:
1. Total Cost Calculation:
- Raw materials (Direct): Rs. 2,00,000
- Raw materials (Indirect): Rs. 60,000
- Wages (Direct): Rs. 2,00,000
- Carriage inward: Rs. 1,50,000
- Factory expenses: Rs. 25,000
- Insurance: Rs. 30,000
Adding up all these costs:
Total Cost = 2,00,000 + 60,000 + 2,00,000 + 1,50,000 + 25,000 + 30,000 = Rs. 6,65,000
2. Cost per Unit:
- Total units produced: 2,000
Cost per Unit = Total Cost / Total Units Produced = Rs. 6,65,000 / 2,000 = Rs. 332.5 per unit
3. Selling Expenses per Unit:
- Given Selling Expenses = Rs. 5 per Rs. 40,000
Calculation per unit:
Cost per Unit = Rs. 332.5
Selling Expenses per Rs. 40,000:
Selling Expenses per Unit = (Cost per Unit Rs. 5) / Rs. 40,000 = Rs. 332.5 (5 / 40,000) = Rs. 0.0415625 per unit
4. Selling Price per Unit:
- Given Profit: Rs. 10,000
Profit per Unit = Rs. 10,000 / 2,000 = Rs. 5
Therefore, Selling Price per Unit = Cost per Unit + Selling Expenses per Unit + Profit per Unit
= Rs. 332.5 + Rs. 0.0415625 + Rs. 5
= Rs. 337.5415625
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### Summary:
- Total Cost: Rs. 6,65,000
- Cost per Unit: Rs. 332.5
- Selling Expenses per Unit: Rs. 0.0415625
- Selling Price per Unit: Rs. 337.5415625
