Cost sheet for the the year 2021-22

Particulars COST
RAW MATERIAL
Produced (IN UNITS) 100000 UNITS
Purchases
Stevia ( 1800 kg ) per kg 1050 1890000
Cocoa Butter (1000 kg) 180000
Cocoa Solids (20%) 150000
Milk solids (25 %) 250000
Chocolate coating 90000
Almonds 187500
Salt 5000
DIRECT LABOUR
labour (month ) 432000
PRIME COST

Add: Factory Overheads

Rent 360000
Power Consumption ( electric charge ) 43200
Insurance 12000
Running Expenses of Machine( lubricants) 6000

Factory works cost

Add:Office and adminstration overhead
Office staff salary 240000
telephone 14200
Printing and stationary 12000

COST OF PRODUCTION
Add:Selling and distribution overheads
Advertisement (Print & media) 60000
Rent of Delivery Vehicles 300000
Packing Rates 75000
Cost of sales
Net profit
Sales
ear 2021-22
TOTAL COST COST PER UNIT

2752500 27.525

432000
3184500 31.845

421200 4.212

3605700 36.057

266200 2.662
3871900 38.719

435000
4306900 43.069
1393100 14.6642105263158
5700000 60
 Cost sheet for the the year 2022-23
Particulars COST
RAW MATERIAL
Produced (IN UNITS) 125000 UNITS
Purchases
Stevia ( 2250 kg ) per kg 1050 2362500
Cocoa Butter (1200 kg) 228000
Cocoa Solids (20%) 187500
Milk solids (25 %) 312500
Chocolate coating 105000
Almonds 234375
Salt 6250
DIRECT LABOUR
labour (month ) 468000

PRIME COST

Add: Factory Overheads

Rent 363000
Power Consumption ( electric charge ) 51000
Insurance 12000
Running Expenses of Machine( lubricants) 6000

Factory works cost

Add:Office and adminstration overhead
Office staff salary 252000
Depreciation 120000
telephone 14200
Printing and stationary 12000

COST OF PRODUCTION
Add:Selling and distribution overheads
Advertisement (Print & media) 60000
Rent of Delivery Vehicles 375000
Packing Rates 93750
Cost of sales
Net profit
Sales
ear 2022-23
TOTAL COST COST PER UNIT

3436125 28.634375

468000

3904125 32.534375

432000 3.6

4336125 43.36125

398200 3.982
4734325 47.34325

528750 0.435
5263075 43.8589583333333
2176925 18.1410416666667
7440000 62
 Cost sheet for the the year 2023-24
Particulars COST
RAW MATERIAL
Produced (IN UNITS) 175000 UNITS
Purchases
Stevia ( 3150 kg ) per kg 1050 3465000
Cocoa Butter (1750 kg) 332500
Cocoa Solids (20%) 262500
Milk solids (25 %) 437500
Chocolate coating 157500
Almonds 328125
Salt 8750
DIRECT LABOUR
labour (month ) 612000

PRIME COST

Add: Factory Overheads

Depreciation 120000
Rent 366630
Power Consumption ( electric charge ) 64800
Insurance 12000
Running Expenses of Machine( lubricants) 6000

Factory works cost

Add:Office and adminstration overhead
Office staff salary 264000
telephone 14200
Printing and stationary 12000

COST OF PRODUCTION
Add:Selling and distribution overheads
Advertisement (Print & media) 60000
Rent of Delivery Vehicles 525000
Packing Rates 131250

Cost of sales
Net profit
Sales
r 2023-24
TOTAL COST COST PER UNIT

4991875 49.91875

612000
5603875 56.03875

569430 5.6943

6173305 61.73305

290200 2.902
6463505 64.63505

716250 0.435

7179755 42.2338529411765
 3870245 17.7661470588235
11050000 60
Sr no PARTICULARS AMOUNT (IN RS) Sr no
1 Stevia ( 1800 kg ) per kg 1050 1890000 1
2 Cocoa Butter (1000 kg) 180000 2
3 Cocoa Solids (20%) 150000 3
4 Milk solids (25 %) 250000 4
5 Chocolate coating 90000 5
6 Almonds 187500 6
7 Salt 5000 7
Raw Material Required for 100000 UNITS

DIRECT LABOUR INVOLVES THE FOLLOWING EXPENSES

Sr no PARTICULARS AMOUNT (IN RS) for 1 sr year
1 labour 432000

Sr no PARTICULARS AMOUNT (IN RS) for 2 nd year

1 labour 468000

Sr no PARTICULARS AMOUNT (IN RS) for 3 rd year

1 labour 612000 ( increase 1 labour)

Manufacturing cost as follows

Sr no FIXED AMOUNT (IN RS)
1 Insurance 12000
2 Running Expenses of Machine( lubricants) 6000

Amount
Sr no Variables AMOUNT (IN RS) Per unit
1 Rent 360000 30000 per month

2 Power Consumption ( electric charge ) 43200 8 rs per unit

3 office staff salary 240000 20000 per month

Selling and distribution overheads

AMOUN
T (IN
Sr no FIXED AMOUNT (IN RS) RS)
1 Advertisement (Print & media) 60000 (assume) 6000
2 Rent of Delivery Vehicles 300000 375000
3 Packing Rates 75000 (1 lac unit 93750
( for 1.25 lac unit)
 AMOUNT (IN
PARTICULARS RS) Sr no
Stevia ( 2250 kg ) per kg 1050 2362500 1
Cocoa Butter (1200 kg) 228000 2
Cocoa Solids (20%) 187500 3
Milk solids (25 %) 312500 4
Chocolate coating 105000 5
Almonds 234375 6
Salt 6250 7
RAW MATERIAL REQUIRED FOR 125000 RAW MATERIAL REQUIRED FOR 175

AMOUN
T (IN
Sr no Variables RS)
1 Rent 363000 33000
Power
Consumption
2 ( electric charge ) 51000 8.5 per uni
3 office staff salary 240000 21000

AMOUNT (IN RS)

6000
525000
131250 ( for 1.75 lac init)
( for 1.25 lac unit)
 AMOUNT (IN
PARTICULARS RS)
Stevia ( 3150 kg ) per kg 1050 3465000
Cocoa Butter (1750 kg) 332500
Cocoa Solids (20%) 262500
Milk solids (25 %) 437500
Chocolate coating 157500
Almonds 328125
Salt 8750
RAW MATERIAL REQUIRED FOR 175000

AMOUN
T (IN
Sr no Variables RS)
1 Rent 393000 36300
Power
Consumption
2 ( electric charge ) 64800 9 per unit
3 office staff salary 240000 22000
1. The following information refers to 100000 units of chocolite chocolate.
2. In the first year, we assume that 95000 units of chocolate are sold out of a to
3. We also assumed a 1000 increase in the salary of the office staff and 1000 inc
4. We have taken the raw material price as per the current market price, but s
5. We assumed that we produced 1 lac units of chocolate during the year and t
6. The labour payment, which we assumed was RS 12,000 per month.
7. As we increase the quantity, we must increase the labour, so we increase 1 la
8. We assumed a quantity of raw material as per of 50 gms chocolate.
9. As required, we assumed the machine's basic price.
10. as increase in quantity next year we aslo assuming increase in rate of the m
11.we increased rent 10 % on the yearly basis.
12. we assumed 8 rs per unit elctric charges in 1 st year and in 2 nd year 8.5 per unit and 3 r
13. we also assumed rate of delivery vehicles on 1 st year 300000 , in 2 nd 370000 and 3 rd
hocolite chocolate.
ate are sold out of a total of 100000 units.
office staff and 1000 increase in rent per year.
ent market price, but slight variations may occur.
e during the year and that we produced approximately 273 chocolate per day.
00 per month.
our, so we increase 1 labourer 3 rd year as the quantity increases.
gms chocolate.

ncrease in rate of the material, rent on delivery vehicles and other .

nd year 8.5 per unit and 3 rd 9 rs per unit respectively

, in 2 nd 370000 and 3 rd year 525000 respectively .this rate we assumed as per the qunatity of the product
f the product
PARTICULARS CURRENT YEAR
UNITS SOLD 95000
Sales 5700000
less: variable cost 3230700
Contribution 2469300
less: Fixed cost 644200
Profit 1825100

P/V Ratio= Contribution/ Sales 43.321052631579

Breakeven point (in Rs)= Fixed cost/ P/V Ratio 1487036.81

Breakeven point (in units)= Fixed cost/ contribution per unit 24783.95
Cost per unit 2022-23 Cost per unit 2023-24 Cost per unit
120000 170000
60 7440000 62 11050000 65
34.0073684211 4432875 36.94 6320125 37.2
25.9926315789 3007125 25.06 4729875 27.8
779200 791200
2227925 3938675

40.41834677 42.804298643

1927837.4 1848412.48

31094.15 28437.12