MOS(Rs) - 187500
MOS (units) 7500
Total Cost - 193750
BES (units) 2500
Find
1) Pft
2) P/V Ratio
3) BES
4) Fixed Cost
Working shd form part of ur answer ...
Suresh G
(Final Student)
(272 Points)
Replied 04 May 2011
MOS(Rs) - 187500
MOS (units) 7500
Total Cost - 193750
BES (units) 2500
Find
1) Pft
2) P/V Ratio
3) BES
BES units =2500
MOS Units =7500
Therefore Total Sales units = BES+MES=10000units.
MOS(Rs)/MOS(Units) = Saleprice per unit = 187500/7500=Rs.25 per unit
Therefore Total Sales = 10000units*Rs 25 = Rs.250000
1. Profit = Total Sales - Total Cost
250000 - 193750(given) = Rs.56250 Profit.
3. BES sales = BES Units 2500* Rs.25= Rs. 62500
2. P/V Ratio * MOS sales = Profit
x * 187500 = 56250
Thus P/V Ratio(X) = Profit/MOS sales = 56250/187500 = 0.3 = 30%
CA Lokesh Pokharna
(CA (Ahmedabad Bhilwara Chittorgarh))
(4128 Points)
Replied 04 May 2011
THE ANSWER AS FOLLOWS...
A.) PVR 30%
B) PROFIT 56250
C) FC 18750
D) BE SALES 62500
Pavan Bharadwaj
(Practicing Chartered Accountant)
(353 Points)
Replied 04 May 2011
Sales ( units) = BES (units)+ Mos (units)
= 2500+7500 = 10000 units
Let contribution per unit be 'x' and selling price be 'y'.
We know that MOS (Unit) X Selling price = MOS (Rs)
7500y = 187500 ; y = 25
BES = Fixed cost / Contribution per unit
2500 = Fixed cost / x
Fixed cost = 2500x
Variable cost per unit = Seliingprice - Contribution per unit
= 25 - x
Total Cost = Fixed Cost + Variable cost
193750 = 2500x + 10000 (25 - x)
Solving this, x = 7.5 per unit.
Now Fixed cost = 2500 * 7.5 = 18750
BES = 2500 * 25 = 62500
Profit = (10000*25) - 193750 = 56250
P. V Ratio = Contribution per unit / Selling price per unit = 7.5 / 30 = 30%
Vikash Kharvar
(Dy. Manager -F&A)
(469 Points)
Replied 05 July 2012
Siddharth S Gandhi
(Final CA Student)
(31 Points)
Replied 06 July 2012
Contribution per unit=Sales Price per unit-Variable Cost per unit
Therefore, Cont.p.u.=500-300=200 per unit
CAclubindia
