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Exhibit 1

Mridula Ice-Cream Parlour


Schedule for Price Fixation
Rs.
A.

Purchase price (Rs./ Kg.)

B.

Estimated monthly expenses in Rs.


Details
Cashier's salary

600

Counter boys (2)

600

Rent

150

Electricity

400

Misc.expenses

210

C.

Expected average monthly volume (in Kgs.)

D.

Expected operting cost/kg. (B)/(C)

E.

Computation of price
Purchase price @
Operating cost @
Unit size
Rs.12/kg
65.3 ps/kg
gms.
Rs.
Rs.
50
0.60
0.03

Containers
cost/unit
Rs.
0.075

Total
cost/unit
Rs.
0.708

100

1.20

0.07

0.080

1.345

250

3.00

0.16

0.100

3.263

500

6.00

0.33

0.120

6.447

1000

12.00

0.65

0.160

12.813

Exhibit 2
Mridula Ice-Cream parlour
Analysis of sales during April
Unit-size
(gms)
50

Total weight
(kgs)

No.of orders
3,640

Total no.of units


4,687

100

2,200

3,130

313

250

720

1,640

410

500

340

1,000

500

1000

100

543

543

7,000

11,000

2,000

Total:
No. of orders

234

3640

2200

No. of units
Total Weight

4687

3130

234.35
Exhibit 3

313

Mridula Ice-Cream Parlour


Schedule for Price revision
(Based on Proper allocation)
Common Cost

Basis of Allocation

S.No.

50
gms.

100
gms.

Rs.

Rs.

1 Cashiers salary
2 Counter boys salary

No.of orders

312

189

No.of pieces sold

256

171

3 Rent
4 Electricity

Total weight
89

119

5 Misc expenses
6 Total (1 to 5)

Total weight
657

478

Total weight

7 Total weight (kgs)


8 Operating cost/kg.

234

313

2.806

1.528

Rs./piece

0.130

0.147

0.600

1.200

11 Containers (estimates)
12 Total cost/unit

0.075

0.080

0.805

1.427

13 110% of cost
14 Price (nearest 10 p)

0.886

1.570

0.900

1.600

Price per piece


0.80

3,744

(6/7) Rs./kg.

9 Operating cost/kg.
10 Purchase price/unit @ Rs.12/kg.

Exhibit 4
Mridula Ice-Cream Parlour
Income Statement for April
A.

Revenue
Product line
50 gms
100 gms

313

1.50

4,695

250 gms

410

3.60

5,904

500 gms

500

7.10

7,100

1000 gms

543

14.10

7,656

Total
B.

No. of Kgs
234

Less: Cost of raw material consumed


Purchase price
Gross profit

2000
2100

29,099
12.00

C.

Less: Operative expenses

Rs.

Cashiers salary

462

Counter boys salary

616

Rent

154

Electricity

440

Misc.Expenses

308

Packaging/Containers
Product line
50 gms
100 gms

No. of containers Cost per piece Total cost


4,687
0.075
351.53
3,130
0.080
250.40

250 gms

1,640

0.100

164.00

500 gms

1,000

0.120

120.00

543

0.160

86.88

1000 gms
Total operating expenses
D.

Profit Before Taxes

E.

Less: Estimated tax liability (40%)

F.

Profit After Taxes

Mridula Ice-Cream Parlour


Product Line
Revenues (Rs.)
Sales Price per piece

(gms)

(gms)

(gms)

50

100

250

0.80

1.50

3.60

4,680

3,130

1,640

3,744.00

4,695.00

5,904.00

Purchase Price @ Rs. 12/kg

0.60

1.20

3.00

Containers Cost/unit

0.08

0.08

0.10

Loss due to melting (5% per unit)

0.03

0.06

0.15

Total Cost/unit

0.71

1.34

3.25

0.10

0.16

0.35

1.90

1.60

1.40

444.6

500.8

Sales (in units)


Revenues (Rs.)
Variable cost

Contribution/unit
Contribution/kg

Rs.
Rs.

Total contribution
Fixed Costs (Actuals for June)
Counter boy's salary

574

Rent
Electricity
Misc Expenses

Profit Before Tax


(less) Tax
Profit After Tax

Rs.
12.00
1,960.00

3,000
65.33 paise

110% of cost Unit Price


Rs.
Rs.
0.778
0.80
1.480
1.50
3.590

3.60

7.091

7.10

14.095

14.10

720

340

100

7000

1640

1000

543

11000

410

500

543

2000.35

our

sion

ation)
250
gms.

500
gms.

1000
gms.

Rs.

Rs.

Rs.

Actual for
June
Rs.

62

29

89

55

30

462
616

156

190

206

902

307

274

244

1,980

410

500

543

2,000

0.749

0.547

0.450

0.990

0.198

0.303

0.519

3.000

6.000

12.000

0.100

0.120

0.160

3.298

6.423

12.679

3.623

7.065

13.947

3.600

7.100

13.900

Rs.

Rs.

29,099.30

25,200.00
3,899.30

1,980.00

972.81

2,952.81
946.49
378.60
567.90

(gms)

(gms)

500

1000

Total

7.10

14.10

1,000

543

7,100.00

7,656.30

6.00

12.00

0.12

0.16

0.30

0.60

6.42

12.76

26,172.28

0.68

1.34

2,927.02

1.36
680

29,099.30

1.34
727.62

2927.02
616.00

154.00
440.00
308.00
1,518.00
1,409.02
563.61
845.41

Exhibit 1
Mridula Ice-Cream Parlour
Schedule for Price Fixation
A.
B.

Purchase price (Rs./ Kg.)


Estimated monthly expenses in Rs.
Details
Cashier's salary
Counter boys (2)
Rent
Electricity
Misc.expenses
C. Expected average monthly volume (in Kgs.)
D. Expected operting cost/kg. (B)/(C)
E. Computation of price
Purchase price @
Operating cost
Unit size
Rs.12/kg
@ 65.3 ps/kg
gms.
Rs.
Rs.
50
0.60
0.03
100
1.20
0.07
250
3.00
0.16
500
6.00
0.33
1000
12.00
0.65

600
600
150
400
210

Containers
cost/unit
Rs.
0.075
0.080
0.100
0.120
0.160

Exhibit 2
Mridula Ice-Cream parlour
Analysis of sales during April
Unit-size
(gms)
50
100
250
500
1000
Total:

No.of orders
Total no.of units
3,640
4,687
2,200
3,130
720
1,640
340
1,000
100
543
7,000
11,000

Total weight
(kgs)
234.35
313.00
410.00
500.00
543.00
2,000.35

Total
cost/unit
Rs.
0.708
1.345
3.263
6.447
12.813

Exhibit 3
Mridula Ice-Cream Parlour
Schedule for Price revision
(Based on Proper allocation)
Common Cost
Basis of
50
100
S.No.
gms.
gms.
Allocation
Rs.
Rs.
1 Cashiers salary
240
No.of orders
145
2 Counter boys salary
No.of pieces sold
263
175
3 Rent
Total weight
4 Electricity
Total weight
106
141
5 Misc expenses
Total weight
6 Total (1 to 5)
609
461
7 Total weight (kgs)
234
313
8 Operating cost/kg.
(6/7) Rs./kg.
2.603
1.473
9 Operating cost/kg.
Rs./piece
0.130
0.147
10 Purchase price/unit @ Rs.12/kg.

0.600
1.200
11 Containers (estimates)

0.075
0.080
12 Total cost/unit

0.805
1.427
13 110% of cost

0.886
1.570
14 Price (nearest 10 p)

0.900
1.600

Exhibit 4
Mridula Ice-Cream Parlour
Income Statement for April
A.

B.

Revenue
Product line
No. of Kgs
50 gms
234
100 gms
313
250 gms
410
500 gms
500
1000 gms
543
Total
2000
Less: Cost of raw material consumed
Purchase price
2100
Gross profit

Price per piece


0.80
1.50
3.60
7.10
14.10

12.00

3,744
4,695
5,904
7,100
7,656
29,099

C.

D.
E.
F.

Less: Operative expenses


Cashiers salary
Counter boys salary
Rent
Electricity
Misc.Expenses
Packaging/Containers
Product line
50 gms
100 gms
250 gms
500 gms
1000 gms
Total operating expenses

Rs.
462
616
154
440
308
No. of containers Cost per piece Total cost
351.53
4,687
0.075
250.40
3,130
0.080
164.00
1,640
0.100
120.00
1,000
0.120
86.88
543
0.160

Profit Before Taxes


Less: Estimated tax liability (40%)
Profit After Taxes

12.00
1,960.00

3,000
65.33 paise
110% of
cost
Rs.
0.778
1.480
3.590
7.091
14.095

Unit
Price
Rs.
0.80
1.50
3.60
7.10
14.10

Parlour
evision
location)
250
gms.
Rs.
48
92

500
gms.
Rs.
22
56

185

225

245

902

325
410
0.793
0.198
3.000
0.100
3.298
3.623
3.600

303
500
0.606
0.303
6.000
0.120
6.423
7.065
7.100

282
543
0.519
0.519
12.000
0.160
12.679
13.947
13.900

1,980
2,000
0.990

Rs.
29,099.30

Rs.

25,200.00
3,899.30

1000
gms.
Rs.

Actual for
June
Rs.
7
462
30
616

1,980.00

972.81

2,952.81
946.49
378.60
567.90