oo jatar sit y ‘ tse Proees af nctounting bor ce cost the expowes Snvuned sr uanalctg pinto Blea Ue tie amouud pate by colnuwlh, testing the jechuigue anol Pear A acnineg ots PH ccounkaney Othe appltation ‘ote bunk, (oe accounting Pabrdptes, vvettods x techngyes- ples ay contig: Costs contro Colt Aadubton | Cort astevladiwent | aeling pate ytratibn Mawngenuake decide svabsig te } + cost voduution. cove corto! & the h, bia ad i Atkeuination of prodotountned Peale eC Somdosd Met, Coat reduction Cort tontvot i tempxary Genetally permanent, da wee » vest | vat pa total toys NE ee ' : | pow me a —_— Sticking tothe qratetewdne iiiPutian cab Stand — contnt. qparditatsve iy hudune.. Finandal Ale - Recotsing DE transath’oy uv way erm ne form bo awdithe 124m Cost ar ndnket” valu ° whicuon 6 lewer- Puposed for the! tnd Ay the perfod .a managoment accounting + (te. > fourm cBihemnat™ date Upak’ > fous or ubwne Nag Info ‘shen | various Uasification of Coste ‘ sity tod aw On A Functfon a ' pas note “ conbobatitty : air normale, ln pre Cottont “cote “> Candie pow pat Wisbowloud ea > Aus vat framed. > peak motion cl Pudeteumired > tomputed Sr advancsd or Y Jn "a peach, “ioe dant Atandard estimated 7 rowed , | tog cot 1s quiche: aa flopatsd | applied as pepe ee advane pur to PAfouman. (8 eal ob Aan. % Ppmetion Phedebrmingd noms ” baile of cok toystrol |"vlog eee 7 Fld cots > das val Sapte dang Voxialte core —> dinesases to the urmene Yroduchfon ft cost sb waits eto 4 ml ek ay va’ MY ‘dudtetly ee! , Eled tote Ae a ae ee Seaceageay v \ o wv whch ose maesey. ; Ris, exits spon pestedcal decisions a -Adueriigment Later? al “> tak ea mata ssed diel « labow, to 7 a meet st ‘ evetluads > all other expenus. Dink Trdterk rovettuads ounpends . Retake onstetip ; * Diwerk, voit > aluctty table the lc Andiveck toy > whieh aie nol diveckty atipSoudable| Conbrobbiléty cordrottable cots > which tan be tonbot er meduora . “untovdrollable) coak > whch do nok a Conbwllable based on aa my location . Based on ee | | | | chobiidns . | uncortrolaie - pean 7 Motil “vot > etpottod te wormal veelfe + Abnowmak tose: > anupting thu, than nroymal cone - Aieaton Product eit > sted by putida padoel 3 pc uadt/ Paiiod toi >. PA omnia J pm b Pauly. | Sruervigable Relevant tose D Aalamnt% Wet tor duction makung TDrvetowut cot - 7 Es Lv . No& solewast Yor deciston waking PD EG beak Cog | Gen ‘Dmewank core unk coy : | abso foscdc0te 5 | lowmmited tol > deodion & tekon and that eievonk cole Comst bo dUbowd , Marghral cos > adddival cote Inoumned to Pratuce additional one unit. a[Bien a> _ ta at fockok expornes > brits > Notional cette which & seen, ate Cait aciounts » Colle K_ feck Aetationalarp Fngiwer’ ott 9 E-qy- Watertal cof Matin cob > Oe mak cuch coibx: ec slain lyre Weare? ye a y Bg Adbestlaing Bepldtt vote . Dotty aah See ata Y sida, Funct on Production tor > ety _ Adnntelstmabion Cenk 3° ling Lok > Moding eh Disbiution tote > Rye twit >” \ Developranss veils > sae Cours cot > Included to raw _ ate sprodachre Suplé (ere tee {ee sparing eo af ‘raw materials . ; G) purchase (ek male Co dening Mods wh te, mabe phech taboun Diet matelal const | Dice expenaes Doetk dapowr | Prine wo : Dire expenses ‘w factory Buehoads Pale. cote | | wat tore / Fackory cost ” (ado - lw utd Hots work texte | Rostnch Douolepwenk oP sependng wir | aapeaon oy Meng wtP | Palms prcktg Net wark cote | Latsbration eveueads GH) Ruakity onto} - - Rodeardh DeueLopwune Com oof puoduction Adsutnidvabive evohlads © ypretal wertaadls Pilime. packing aelling veyorhoads = i | | ay eed " oval (soap | By products Cop Coie of production th Pi G) spontng stuck af Finished yoools | _ © doting “tock af yaizhad goods | Sates ee aa (or foods old | CH uelling x distibutlon cevesusads wit of soles | 4) profit Sales 7Not poak of coe uk te Yo mn tpenity Some : Yrtoyode om Prertment , Nand b Lots / Pog of dale Of adele Do Bay Mah Solauy to Uanaging Distt DY Qnoom.taxn, financial dh, nodure \ ' Probleras_ an From Jotlowing informacion , propre Coit. beck thous, fete tee val pap “4 WR BIR. Stat AE RM "100; 060 5,00,000 : | Stok GPG. 50,000 160,060 bas " | Stok Of WEP 60,000 80,000 Raw matenal pinnhaed ht,50,000 Carriage Jiwoady 1,25)000 | wages \ °') * ¥1,50,000 | Fotauy’ mivageus” Subay © 3,20, 00 | Factouy _tniptjent alas “300,000 RE eh lay 200,00 | Sw lan 1,00,000 Fauty font. Srasnonce 72,500 | Power expen _ Aey00 ther production ecponss - 420,000 X Prodi wattton apy 'be00 leexbol + . 10,000 Roce tei 15,000y Sales for the yer 40,00.900 Soules CXpenses 12,500. general expenses 5,920,000 X Dobe Dnterest , 50,000 ‘ A Snuowear proviaten onoe +X: fvldond pat tw,v00 OS GST. aUlated te praca to rayucfetbure. | 60, 06 # Lgordwil wstttan. ofp Yo,8e0 srt . % Bank dorges 5000 ; XK DMseount attowser 2,000 ly RED. cee 5 a00 |X Sato 2m toon. ‘th09 v. « Tyanspoy to machiony Iuendory fund — 1,90, 000 Qty cos Aho | < Poxtiulans RB. Rs. ey nt tw ten 44,50 ,000 ain Saws 1,26, 000 “58, 15,000 ©) lang BAUR A Aa wanton’ 5,00, 000 Row water vonammod 194, "15,000 wages (4, 50,000 PALWie vole $6 5, 000 1h) Fatty OUORIAdS 1, : Factoy manage eda 8,09,000 “Fae congayerts salary 5,00, 002ln dh nnn, Fao Ade Trowtonce 12,500 ° , | Pouth cuprnses ace deans, 14 | Low tort wattlen op ee: Orr produrtton penis _ 430,000 11,94, 500 poe WOR Coe © yo 4, 29,500 ip a Ppentng Wel : __1,50,000 '°48,78, 500 ~ oring wip > |, 00, 000 WUE wok tort 44,7, 500 a) esmen | iit Ne : ’ BC+ Wit eyPop LD. oie ate 00a : _ 30,000 Come of production "48,02, 500 G7 spemtng rbd goods 1p Poh _prbo, poo “Ff “4862 500 © absthy” Yonthhed goods © 21,60, 000 tHe a goods sok” es Ww Adnbsbration evouuads y' >” ee Oe ah SS Sala afte bal "400,000 Freak expemscs 330,000 Bank thoages 5,000 + 5, 25, 009 subg « disttbatlon pvothoads:- . peu ales elpennes 492,500 sali mon Aalany — 1,00,000° | 1 42, 500Coe tf soles 34,20,000 WD pee (bID 510,000 Sls at 40,00, 000 2 A bre occured ta the ottory en ai! oct Te actownting Aecovds habe ben dustroyed. contain vretords Kept sh anativr building vovended foUlowhg fat for 1 sees DU Purrhaed 9,50,000 Pee Wed? Dnsentory BE apr - 0,000 Due Dnventony - 20,000 FG. Trwentory - 31,150 . Indéreth manuachiring ens — Aor of torwersion tsk Shs QUEL - 450,000 DL - 4,22,a50- Pale wot - 394,150 Cost of Goods avalalde tor Sale — SGI Yow. maaan 7 based on Rover — 207. Low. ts duly tovesed by Srusramce . to krow the vbiston’cok voit sof the p getiaiien a tlloank About. stinane, i ovk oy veplacnund Cope ond not on chistorteal LOBE You. fore WOW vieauPved ty topes, Frished good Suntory , W'2-P . frvortony Day ‘rwentoniy og of 315 och - The Traurance “compounsy wanls Inventony Asn Fost, or| Post wlans sporting dock of Yow wobertus GD) purse Cloning tuck af haw maaeniils RB. 20,000 ~2,50,000 "4p 500- Dine wadeulal boys 1 * Dikece Labour Diet etpenses 1 Phe coe Ww Faubay owetheads foes work costs Ww opening wasp ©) wowing wed -p i Nek work toy ‘te Res RD/ ©) Reeovesis / Semp | Cost: of preductzinn w pening PG a Sain 4 Coat: CH. Adnntniabrdon A aa: Selldhg x skeboubton ouetuads CoH of Sas cH) prot (450,000 x 207) fale 31,150 115,500 22950 64,894 5, 18,0a5 S 18, ons Boot 30,715 5,5, 000 5, 25,000 Ee 4, a5, 000 1,50, 000ee || Brag wineencons Conversion wohl «sas Got)- | toy = 22a1804F hoy. j ~ bor, = 2,28,450 Kyo - LQ lot - bo 3) Hart pl gives | ls pr te yan — “15,00, 000 Diets Lavowr 17,50, v00 Mgr. expenses -— 250,000 Selling . expenses - 350,000 | tpentng ey — l0.g6r00 0 Dp Closing Rey oma 2,00, 000 F.ge open’, 19,90,000 7 doing 60, 000 . “wap Apening 7 Ik, 5,000 Uoving l0 50,000 Direct sabowr would be 115% of works ovevhend est: of yeoels Aol excluding Adinn Selling overhond would be 1,200 per wnt seluing exp would be 100 tor unite Compute vein of matoreal purchased Awning the Year. Potoumine the ote of profit on Sales Diseuss whether Tate vest would stot aw| Sole FouAtoulors tpentng Mock of raw murbertal GH) pubohase dang Aack of raw mateutel Dine woke Yonswmed. ' ‘Thee labour - Die expunus Bul core CH Factory avouwodls q9%s work vote CD) opening wap ©) dering wir. Neb Wek wots 4) Be) RED CH Recovortes / Somp . Cov of produckion th) pening FG dosing FG Colt oy gomds -sotd 19 Selling % Dishibukton on Admo vouwhtads Cot of Sule 4) pret Sts | M)200x5D0 Q- 900,000 %,50,000:. to,bo, 000 lo,50,000 5H, 90,000 My 60,000" 14,60,000 15,00, 000 14, 00,000 | 33,490,000 | 1%,50,000 | | | 51,0,000 | [0,00 000 b1, 40,000 | 5%, 0,000 | | 54, 40,000 | | | | I 6, 00,000 3,50,000 8,50,000 | 68,90,000 13, 00,000 | | | 15,00,000“T Novo}. units Sold Y. of Profit on salu Factory oh + 13,00,000 — NS. = t1,60,v00 eee too 380,000 100,000 Or 5 9 ws 700 = 5 ‘3 a a = Ib38Y, 1 1,52,000 xwo wer (5 4) XYZ manufacturing firm has sewed sJotlourig cfnpormation pening RM - 242,000 Clesthg RM - 2,99 00 epening WI-P - 2,00,000 Upring WIP - Hop, ovo The Y2rm ahourred following expanses or the “tite _ Petduction % 4,00,000 wh, lusting Hie month» i 7 COnLWWAbLL sores © fouls - 360,000 RD coe ~ 850,009 BoC > CoH — 200,000 Packing to for unit of qoowls Avld — Red . LOMe Aint Of production awet - 300,000 Mmn eepenses -~ 224,000 StU x dishfbitien ep - 413,000 pening FQ - nll Cheating FG - 500 pity Defotive oueput — Ak of Aaogeted Production realises Rsebi Junie toting tock & valoda Coe Ob poduclion . Gest Of Goods Anta excluding adntnisrodve xpomses anvounls to & -13,26, 600 Dirreck employees Be of cot mf materiale Corad « Salting, Patte of outpuk tk Mo unl - Collate Value of waterfal Purthaede Working wo lus J YD Novo). wntts Sold. > 7 > Targeted productfon © Depae w mai “Yat jt opengl pos = 1,00,000- }ovo - 5000 $0 - - 000 witb 2 wing prite -= M0 Gales = NO X41,000 = 1,00 10,000 | i) doris tindshed goods = 5,000 X 49,26,000 ———_ = 4,320,000 4!,000 Ay Recoveries = hove x61 = 304,000 - 5) for = 3-50 + 300,000 = $50,000ee Parton openly stork of Yaw maderlale D puathases bit: ir) Uostng stock of WOW muabentads | Die motoviad conse | Diete bow ! treet, expenses | Pita oie (G7 Fatty ovoluadls (2.5U + aL) | Pos work wie | a opening wet? ( &? estng wit ep | NU Wek cose 42 Re]/RxD/ AoW (25ct+ar] jo? Recoveries / Scxayp (4000 x61) (oat af produtlen 4) opening inishod goods Gy dering finichod goods COR of Goods sold CH) 4ULtng & Disbibublen eH Packaging ; (a1,e00x.) cout Of antes 1) prope Sas (91,000 x ito) ke 242,000 52, 50,000 292,000 53,00,000 26,00, 000 i “18,00, 000 5, 50,000 82,650,000 , 2,00,000 5,00, 000 90,50,000 Jt, 50,00 0 2 yh 000 89,566,000 4, 30,000 18,26,000 § 37,000 1,82, 000 86,45,000 13, 65,900 toplo, 080 [ ree.c0e | a. ( 12,26,000_ X5000 4\,000 Ci 19,000 4.2.04 005) Balghr Ahoe poli, Company manufacturers black « blown Weiter tr one stomdard Ate Of +r vetnihing ati @- 1a & RL B20 saspect’vely « Fotlowtng Snyormation * foathoulans | Bown potter Btack polit DY Hp peh-2, yb, 000 “Dad tins 120,000 Divece Wages - 304,000 : (Ps OF ~— - 3, bb, 000 Admn % Sue - \,09,000 * went out “tool tO Gooo tins” S000 H nar — 30, coo ns 2,409 Bape. “L2, 000 tins” / Huy - hs ny cich rat ack 4 Mack bem pth om a ok prin oo Yor brown polish lov. tdgher than tout of "bath potigh Howeuer Rare & no difternt bv the Cee 'of tins Fett undes or now Polish is ay higher’ Han that 1 back pottss Pred OH ave bonsideved to voy fa wre nSth. cbtrece wy Adan © “ling cueshaad vs abborped: at as wnifprn vate partn te Polish 401d. Reayived Phicsh Mopore a statement tr chow Coote Prnfit. Per tin of1 a 54,000 pg vt ——_Cuyunifon of Pilon ef S Tl y PORtSUlOrs Black BRourn vopenting Atotk 200 8000 ct) product?on “T5000 000 £9 Hasing atk 5400 2000 Snes "12,000 0,000 Prduttion = 5:95 ‘ ; 3s 2). Apportionment of STreck-mateviat tost- Pala Tn 246,000 120,000 7 4 et [ | a ici Buick Brown 100 tio i ' DZ 300 3] Ito 2D 0,000 80,000 \,80,000 1 46,000 3) Apportionment of pire: wages eS 2.04 000 Black Blow) 3 1 007. 108 D 300% wey. 1,50 000ky Apportionment of Ptocudlon ovettead 3,06,000 [oo a Black 3 1 2» 20% 2,25,000 5) Appoxtion went of self tuietyabion © 4 102,000 i i Black Bown B/D, 30, 000 > 12,000 30,000 5) pentng x sng tock « open bing vik doc bhuk 20x 8-6 5400 x8-b 2 2,640 2 Yb,byo Brown "9000 x 9-Ay 2000 X9-3 3 3,420 > 4,120Fantieulans —poee nae Potts 4 tins Dine wages | Pale Os CH) produchlon vovernnad Work cost: © opening FG P unstng FG | tote of goools sod 4) Aelling & Dio Ot | Cove OF Sales —@) pasite Sad Teta Black, Plo ewe i | (246,000 24 | 1,80,000 -1,20,000 V2 | 90,000 /2,04,000 2 ‘1, 50,000 5,0,000 6 | h, 80,000 |3,06,000, 3 | 985,000 -———— 1 [9,16,000 8b 6, 46,900 obo B.6 | 20,bkO | | | th,lbo | 86 Nb ako fut "gbnoo | 9-6 — 6,19,200 | 102,000 t 19,000 9,98,h00 1-6 61,200 26h,600 2.4 1,184,900 2 64,000 12,63,000 12 Plo 26h re | hb 2-ah 1.24 4-3 42h qedh 10.9 3-0b 13.30 66,000 2000 54,000 150,000 81,000 8,31,000 (13420 27 1A 2,14 200 30,000 3,049,200 Ut, 800 3,949,000atfialsr 9) Working totes ye” Dinek waberial wi - , a Production Rat0 5 xD “xe Y 8710,000 ub | 830.000 bs wang vations hoy, an (00 _ Tot (ol 3S © 4,39, p00 1 '8,30,008%: +. =) 32 + 200 Bo iid Sieh Labour Loe te ep xe , OF owe il > 1007. 4o7. » oF wage Watfo “FL9,70000° 329000 se! Total (pk 2 > .+2,70,000 ss 432,000 2D 270:132 fivy , . t : oy xD" ‘ ge : 1 Speniog 15000 20,000 “tb produaify 9 be & ‘! 970,000 3:32,000 2,85 000 350,006 9 ong 25,000 40,200 2,460,000 310,006 Suleg —_ : Alling Dreads 3,60,000 x9 310,000 KQ 520,000 6,20,000Puatiulars pirelk modterind Dikwck Wbowr Pade co¥e tt production 0-H (207 of wages) Factory cost (h) RED/ac / Production Git of preductien bh) epentng FG cong 4 “BL tf goods eh 1 Selling on Cone of Sates (49 propit Soles cost Atuek- Tetal xD Pu Ant 39, 10,000 9 &t,b¢,000 20,10/000 5 13, 62,000 820,000 13 35,10 000 6, 08,000 "5 4 ovo 44:93,000 Is 31,1500 842,200 bh 341,500 70,665,300 15-45 43,06, 500 385,000 Ib 2,26,000 44,50, 300 45,31, boo 7, 33,150 398,150 65 14,150 4134150 N,Uo000 5,20 000 18, BY, 160 4b, 68,150 19, 64,898 It, 63,188 98,31 438 - 58,15,938 18,553,150 x 90 a 4b, 58,750x20 go xe PU Amt & 16,50, 000 XY bbe,%c0 4 23 lo 000 o-6 1,99, 000 76 2Q5,03,000 0-16 250800 9-36 21,68 300 3 1, 60, 000 34,13, 300 3, 5h, hoo 85:B4,4 00 6,20, 900 22, 04,400 8,01, 100 40, 95,500 38, 04, (oo K20 foQ.no-lo Poxal clas | ban yon Dork wmarterfol 18, 00,000 | Dire +Abour Z | 9, 50,000 : Pate oe | 24,,50,000 w Factory oveuhoad 330,000 Fattouy coe | 31,30,000 (Addn overheaA 250,400 Wik of Production 23,80, 400 w Halling overloads tort of -soues | ch prope Salus Renoels | poxttulare = CY | Tike maton al OC | Dive ebour oe | Total = expenses orae Total wy c + proper Pp 3000 Sp completo, New Prien. 4,50,000% $00,000 1850000 — | 2,00,000 | | 4, 50,000 | 18,50, 000 | 3,80, EE 00 yy ), $0,000 | by, 32,000 | asoyoo | | 31, 30,000 oo 3 ), Wh, HOO j 15,44, OO | |, AS 0 ) 15,39, hoo | 15,89, Yoox 10 | Z 90 | 1, 76,600 14, 48,000 wy OBC = | (abe +x) 0+33¢ (e-3¢% lov) 0290 =| la.26 +104.) 1:15 0 70P ( Pp) 3000C+P = 3000 lise + 0-70P - 3000 Se Wi5C+ bie Pp > 8Ebo Sc to-Jop = 2000 one Pp = Abo P= 460 C+P = 3000 C+l00° ~ 2000 C = 2000-000 [¢ = #000 | Coxe Hue Fastieulans Direct motertal Dieek Jabour euorneads Total cost > profit Sates 1 1000 aoe Cale 3000 4 ° ? A on cose 2,300 150 |:15X200 0 3450Sonnlg Paral celars cy ad Sree ‘al ose O5ISC (05TH I5y Dlait tabaun o-2c 0,25C one OBC Qr3e Total core c 1 1Q5¢ 7 profit P oer sale 4000 45,000 C+P = kh 000 X blae | PEC +0.76P = he 00D 4, — \5000 F ysvoo Ware + bloep = 50 ba5- “lh on ls AEC +0.95P = heooo eee 2 hen oe O375-P P= 5,625 [P= = 000 | | CHP = ke poo C+ 15,000 = hoooo C= 20,000! |¢ = 20,000 Total cost 33,150 ety ey 1 815 Sales 50, 625-portioulans Product A Produk Pree matoual 14000 15000 Dice = taboust 1500 25000 Prime cose 3,000 40,000 (+) Factory overheads I5000 x 25000 X Factory cost ay008 416000 K HOODEO + 25000 X th) uelling overloads ¥ (340004 5000 x). y (2,000 + 25000K Total core 98000 60,000 q) prope |. 12000 20,000 ee ie go,c00x2by- Sales 60,000 90,000 OD 34000 +1500 -4- Y (3yo00 415000 x) ~ 4 he00 hoe00+ Ison x +yY C4eore + 25000, ) = 60,000 24000 +I5000 X (I +¥) = 48000 Aovov+25000x (1+¥) = $0,000 G@ + beth the ejpations . SETIDX = Ug Seale noraey X bo Gosh riIbx) = 48 (yo+25%) 40 + 900% = 1920 + I00H ~ 200 120% = Jre0x - Joo ape = 300% to 300 = Oy 3000 + t5o00 x (147) “= hBoov 340004 IS000 (0-4), tay) 43000 390% + 000 414y) <= Yaco0 Joo08s CY = Yeo00 ‘Hy = yeeoo N 34000 +1sPI0K + Y ( By000+IEve0x) = 48000 34000 + tepo0x Oyo + VC 8Yo00 + 18000 xXv-4o’) => Ysovo {24000 +6000) + Yoon y= Yaron 000 = +. Yoooo y = 9000 NOOO y — Ysonn — 0000 ; hooey. ge00wo ) - _ =_—-..ee Cosbtact Copttash + ; Postit Previous Year ‘Fregent Unteviat 2,91, 200 2,000 : 1,918,000 12 000 Prive cont 89, 200 32,000 uh qadioy on & 43,7136 9, bp Factory wort 5,327,936 Bh, b5p +) Minn OH | 85,584 #309 Cok mf production 5,18, 4b0 36,96D ; ti 4,840 Working notes I es Pape fio alos 46,208 ) Pow on dieck Jabown - pa 43,736 Xl00 =~ B2.08@/, 12,000 , 1,498,000 : ; et 2> Admn son On works woe - 35,524 5, 32,936 xo = 6-66 7 3h, b50 x bboy 3) pre > 25% on Tota cose 3b,J6Ox 257 2 Faho1) Plow Following nermalion elsif the llwertonies silo Abe eer Uatendls Mas. stock Min stock Bye wate watt bo 2030 470 12 2 loso 220 P 40-10 3 400 loo 150 4 5200 2320 5 ° 200 160 50 6 2500 I740 25 7 1000 ogo 16 ote Hatedtal Ag Stock Sty 1 hy ty Paleface — Srventoay value 1250 127 1D \5000 2 1040 10-9 90.10 98, 204 3 2bo 266 I50 34,000 4 3bo Bb 5 18, 800 5 Bo ge bo 4ooo 6 2,620 26.0 205 6,550 ? Sho a4 Ib 13,4y0 — aay 199,999Te 44.10 14.50 4-40 4.50 a1 6.72u FoR 7 Pay es Fiice af Rs 365 Storape cote le 20% tra ity vs Cost of Plating an order ike evo + Ho much guouctihy | be punchostd aba tine . Sof A> 18280 B> = C> o-20 . Foa = [exe - 2xIG2ED RX 5D ezep wih. : 027.3 =2.00P Mouk So Ll required every lay ~for A tachine » A posed Lobe of Rs-5D Per order uf Brcurod for platy ce he aventoay camyeng cost per tem amountz fe 0.08 er day The Mead tiny peed ix do days. Compute E08 , Reotdes dave, No.0} evolens P far, Thus dag between tuo piochases nnd Bb Tied “ascorlabed cout» My — [ ~ | ARIRNSP = JERR = 0 walt, . ¢ ey arr 730 Reorder Love) = @ 50x32 = 1600 unit, . No.of. orders = 18,950 > Bb orders - or 34 orders 500 Tru 104 bebwcen theo plocharcs = BOE Ber 7 0 daystotal apsotioted toe = BuySng Cit por annuum + cabin’ at Buying cept pa = 1825 + 1,826 = Ry Ben . > Compute E0@, Tolat vautale wat for Ue foldxoing anual comand ~ 5000 “2 - | ult ple - Rb-z0 Onder cose - fis. 16 Storage mk - 27 per annum - Intoust Take = 12h pra obsolescence rate = bY, pe ree eetaee Vantte cose that wad result Hor the toms Sf om Incomet prite of Qy.12:87 WHA» | : Sot : i Eon = 2AB ~ | 2xsvoox 16 Ube000 cy 4 # A =be00 , Brig, C > 20% of 20 =4 Baging cot Pa = Be x = Rs 400 MENS cole pa ~ trege Trenton x Oc pu pm. Ge me: an 200 ufyA ota ek nn = 100 xy = Yoo - Titel ohtolaled le - Bc pa + fois pa = 490 + hoo = 800 ' Total variable coe = Total auvuated lok + Paes 300 + 100,000 ('se00x20) =B,1,00300 % Sheen act a) FoR = | 248 ~ [axsve0xlb - | 1,b0000 = 250 wit A= 5000, B= Ib, c= 2% of 12-8 2 266 Buying wit PA = S00 xX Ib = 2xIlb > 320. 260 Average Tnwentory x Carycng Coie Pu pra Aying Cae Pa > = YX 25D xX 2-56 = DExXI-S = 320° Total ayoctated cole = 320 + 300 = $40TT sptat waite cost - 440 + pe, KGm0 ~ Ry by bo - A = 5Q000 x12 KQ = 12 43,000 @ = 350 c= IBXI27/- = 1-8 = 2X12,48,000 x 350 a te FOR - 22030. units . Rasticulars E0R Suaenby ordered 24,020 No. of -oxders 56.657 | 12,48,200 \ 22,020 omdoxiing wot 56-65 x 350 = 19,808 - Avetage Sowa tony 1, 16 Cpa 19 19804 | Total coat becky 2H 455~ ay ra: MR AE ga 52,000 ul 54,000 ay 12,43, 000 1248, 000 54,000 24% 250 =G400 36,000 4b, 800 55,20Digpene = 18 545 - I) A = poooxHKe = 32,000 Be ho Wit pre - Sp C= &Y/ of bo = FOR = 2ae 2X 32,000 2% 32,000 x 40° Ig 6,40, 000 = 800 uit kos ' Total Inventory con Punchare vox 32000 x 50 14, 00,000 Buying core Ox HO 4600 32,000 ie Boo 7 AO ondons (laying wee HOOXY ),b00 » & = hOOxs eH ial Srwentay — twit "6, 03,200jw ee ee poillula OR ay, BL 5) dizcount discount auantity ovdowd. 30 . ee No: of - andlor Le O75 Oe Buying cove porannum — 50 225° Iso (15x30) (075x300) (5x 300) hveage Inventory 15 30 as 892 1282-5 | Copa (209 (254)(22 4460 te kz Purchase pee 4 4000 8,800 8,550 (Aox 200) (48x 196) (Bax oe) 27. diecoun 99 2. Total tose 4,900 Pies ee a 4984 - | F0Q = 248 = | QXNb x200 Te 20 unls - 30 We B= 300 C= 200% ty, 2 45E0Q = eae 2X12,000 x 1900 > 2K12,000 x 1800 5 A> 12,000 B= 800 CH bHOX RIE, = J99 PaseUlOAs E0a Qty ondored. b00 No-of - oadors | 19, | Bug cont 86000 | (20x 1800) Any Imentory | 300 COP a | 3b,000 (20) [@ | _ — tb : Total Apaintocl wk 12,000 (4) purchase price | 16,80,000 {_S#0%13000) TEE 009 Total cose = 600 wit, . 57, discount 3000 4 R000 3000 [=] 1, 200 (4x10 1500 1,H1, 000ee ee ewe we 0 See ae [timoo = 120 unl « A 2 2600 Be 40 = 100X207 - 29 1 Re0ids Level = Sakety stock + lead tine consmptton = 00 + 3600 Ky = 100-4230 = hoo unit - 8 Pastcuulous 08 Half Yeas Purchase » Gy erdorod 120 i (==) No-of + ovolors * ( 380/120 >) (2600 800) Buying, tov 1200 ae ( Boxyo) Axyo dug “Swendory Ibo (+100) 00 CO pa 3,200 \3000 20 ) (20x10) { 400x 20) Wal anointed Ayo 18, 080 (Cott PO Valu 160x100 = l6000 - 900 xloo = 9 000 Th, 000 | C78) 1+ FOR “ - (2x —_— Oy A = ho,000 B= 8 C= HOOKS a4 2. NO of nds = “e - Me0ee = 100 Odors - hoo é. Total anouirted cost Buying Oe pw 100 xe i Avg Trrentory 400/2- 200 Copa x * 800 TL aotaked tore 1,600 _ h 40,000 360 333 2 > sdays. ( present Abck) Ney elon than be placed SrumedéntelyQt mee = = ie | MO Lhe 4% 4) Ceraputetiin of purchase materia | L | Mustards Soya beans olive etiullss whale Fanny whelinle ‘Ferme whitaale amare Taio pla a kane (4) Loadting bp -a0 g a2 ony 0g 0-06 0-2 Os 5) (ee) Ube) hn) (Hw) (Ss) +) waloading OH PO DH OH doy ody | (2/5) (2/50) (250) \*/) (ev) (%) Puttaly Liae ‘55h 10-6 Ny 4-10 3b. 3.24 ere Mustard Soya teona oltve Postculors, whutornte Farmers whotesnle Faenery wohinlozate Rayman Annual ‘regpiromants 21,00,000 10,280,000 4,62, 000 | (4#7000x 12.59 i ('5000x12 x 6) (2000x112 AS) Owe 0 yng 6000 '6200 4000 12g00 4800 (1,000 (G00) [s000+1200) (9000) (12 Boaeep.aco+!900) nytirg coe Tht 19425 1B yoy tae 63 3.075 Pup. pa @azme,) [ Pochase Cost Rep] CHR t ' ' , 1 2G 2.58 BOE 213% FR WT |Foa |= c Mustard. > wholemle E09 =|" x2, 0,000 x bo00 = 10h, 933 63 2% 77,28, 800 X 6000 29425 > Rimes FoR = (Ox a c0000% 700 1184, 188-4 258 Splener > wholesale FoR = 2X 10, 90,000 x ap00 = 89,90b-4 = 89, 405. 2.405 > Foams coq. + 2X 10,80000 x 12,300 = 1,13,130-99 Se e000 12,80 2135 olive > Wholumke Foe = Tax 1,862,000 x hGo0 = 16,169.90 AM 1162/000 x hG00 / 553 > Fein — EoR > SA 112/000 x W000 8, 36,921.34 Ke@sx = 2 Pastictwlars Arua Aapulhenenky yy pusclved. No: Of ons kg Srwomtony Paying cove COPA Prrchane core Totol cost” whotiale 1, 62,000 16,764 «40 jo 8384.96 43,000 (ox11900 5 46, 368-17 (Evaxs3095 ) | 62,000 x 34.24) 58, 70,280 59, 65,249 Beat aphion y purchasing — olthe - a foe Fadunets 162,000 ',62, 000 t 81,000 11,000 c \1,200 x1 ) 3,98, 317-5 (449175 x s1004 S-Os 2p 1 50,77, ogo . 54, 86,398 & Prom Fates. (1,62,000x 3134) Tee.28P0 5000 30,060 | b0 000 10) " por iiulags wont ng ane “ad 4 Annual. nd dA Alay 900 | 400 200 4800 | boo Annual aiuikement — 9600 | 4600 4bo0 9600 | eon No->-ondoye 1a | oh k 2 1 Puyling core Pi stty — 2000 | 4000 oon | Bop | 250 20 | | Aug, Tnventory ie hoo | 200 1200 2¢oo | h,900 “be gm me | | | a | 3,84, 000) 394,000) 364,800 | 2 Ys,bo0 305 600 j (10x9600 (40x5¢00 ) ($x 4600) (abe5606)| (26x96009 Total coe 3,99, 000 | 3,42,500 ape) 3,76,100 4,05 860 aptinum orden i342 — GOO ub, fey avety A mon thes:—ne Mf = * a errs ‘ 08 dda sess ) ee t w ye 00 poxtitulans Without: Discourk —- Discount Discount aiduount ~ 9-50 7 too Ibo Fob. pe pati = \ Vb50-200 |= WGoo-200 = 530-180 | = Weer units -)= 1,600 wits. = 1,350 wots. | | | | | | = 400 +1450 | 416 + Iboo = 36041360 | 2 j x \ 2 |= 182 | 2 | |iy ie eno “= Render sow! ~ (Borage cons Avetagy period ) = $v00 (Qo0ox 2.» 5 [200 410) = $00 ~ 4000 = 4,000 RY = Reorder seve + Reorder apy - (Wi consumption x MB Pestod >) ~ 419 + e000 - [Crs xa] = 50 — 900 = 4,650 want ka « 3. Average Stork of AY Reson SEneeeted PSLeonee © Minimum poof + Vd aky 4600 + y x t9.000 = 40,00 + p00 = 9ooo Ros. 4 Peokdey tne) of © - = MAX tons umption x Max Kingdon peeork (225%6) x h = (30 KY ~ 5) hoo vorts | kgs.a 4 ee , 19) Reardes diet Haainum Jel = Reorder tel + Rowides aby — (Uin- conan x afin potteel 2 = Rede Lewl + §00 — C50xaxy) 8000 = Roordoy Jel + 5000 - jboo 800 - S000 + tooo = Rondon evel [Ponds ie - boo win | 9 i 8000 ing Ack of Ynietud gud lo a pening stock . a eee AO boo Production «Ab, Usp Annus vedio 46,260 X08 = 37,000. poring + purcrae — closing = sage } 2100 + punch 2310 = 37000 Purchase = 37000 ~2100 422) | Purchase = 27 F|1. Eon = (ZARB c 31,20 = as = ( 2x 37210x 2HO 3 FOR = 2Uyo ky pogadQe @n Total cot: _Total_tosh Buyeng ost [225 X 240 3660 Gaying cone \w20x3) 3660 Purchase cove Q>X 37,2)0 4, %, 2d eat Total tore 4,37, 578 yt ett’ mum ae peed 3. Nartaum Level. = Reorder + Reon eras aw (Min Con x Min ~ paseo 92 Reorder uel = Max : Cons = Worx = 16sp kgs - Max?mum dove] = x Max. periool Reorder Level + Roosdor ay - (Bib «Cons K Kuen = 1650 + hbo - (90x58) > hoo ~ As» = 3 byo bye:a +. a me Pasbicu lars suavaity ordered 3 UYO Annual, vequlrcmont : 84,20 FOR No-of dudog 15.85 Buyjing cove (sho) esa bed ISOS K 2.0 Avtaae Sruerony 1,220 ce purpa( 3 | 24%) - xyiny lit par annum ~~“ — 8,660 Tetal puscutated Coxe 4,320 1) purchase toe - 4, 30,260 (% } ays ) “Tptal tweik 9,34, 540 As, trial Wi a an od tor than FOR This abhor ts accepted - aw 1.2 “500 kg. 4500 34,10 5 (46) 1,190 KALK Iho 3,150 244 "086 19,2165 FN 64> 4, 23, 860 Too ky & ws16> de 1) Reorder quenkity Fea = [pap , @ A an) iy = 15X12 = 40,000 = boo = boxwy 2% ease J sles | ae. | ee ne Reorder Lut - = Max. Comumpon x Max: Reorder getted 1) Utnfmum uttouk tel . = S ~ Reneder devel - Nommal teriumpifin Noumal. pevtod ) = 6000 - (Bro xb5) : = $000 - 3,060 215 wnih ~ Maaimwn stock duet. = 6060 + 3943 ~ (ox0x5) = 9893 - 1260 = 8623 unt -v) Average stock tel . b= Min level + Mae devel 2 = 2150 + B93, S16? + 9623 DL = 56866 untts - Men mel + Ig rE Rowrdoy gy . 210 +, ob 3873, = 3150 + 1936.6 HOGS wit: 14) A) — Reorder quantity « 4 = 42,000 B= 2aQ50 = 300X124, = 22, E0Q = QAB ce = \ &x12000 X225D 36 = 3000 unl - > Ramdas revel « = MAX onslmption x ax. pattod = 400 x20 = 800 wit, - IC) Mintmwn stock boul. = = Reovdler jovel - (Mg tondumption x avg Peabol 2 = 8000 - ( 300 xy 9 = Broo - h200 = 8,800 unth - % Pang owt. = Nin. Consumption MB: potted = $x200 . = tb ity 14) Srolap spore weakling note | i Chtulation At annul consumption & Anal olomand ere: putas unl Salis 10,000 © Opening tock 4,00 To he produced Fyfe? "Raw matesdal Be Requives fo be produced 400 kg of VEye = WNooxg = 18,000-+,/ ' & openting Stock of RH 1, 000 Alnglabtle | [4,200 Ann uat demand eell — TL 2 A eee Folic C= 125x 12-78 x 19,200x 720 = 1200 kas- Te a B Keordor gly > [200-200 = 1006 Kgs cee tock: . 2 Reon 4ey > SN Leen Consumption - Annuwl demand _ 18,200 i le la =50. Haw -Comumption = To ky: (50420) Kx Uin2mum Consumption Aveage Consumption 2 Min + Mat so = Uin +70 are loo = in + 70 '00-Yo = Un oe Mahim um Core wm ption = So kyReorder eve = Mar Consum xX Mar lead time 70 x@ “ uw 560 Rot : Ch) Uaaimum Stock devel - = Reorder Gey + Reonolts Jove! - [ Min Cone x Men + postoal] = 1000 +560 ~ ( B&B Boxy) - 1560 -)20 = Neto Kgs - COD UenSmum Stock lel» Reorde, tpyo) - (4 Consumption x Ave pated J = Blo -(50xb) = 5b0- 300 = Qbo kgs « (4) Poatfoulans Ron FoR ty prorchasent ooo 1200 / Nov of waders 11-2 W330 (Are) [200 1000 1, 206 Buying wie (120) ¥ 12, 584 $0,390 Avg, Inventony 500 b00 Cots Ql Da 197-8 17+ Catyting cost p +a “ 2, 600 10,20 Tetal assocngbd Cost $2984, 80, 640SE {NF iam & Qn) tld Twnever vatio material - Hot- - Cost Of Raw material consumed = 6,00,0004 4,52, 000 - 4, 62.000 = ',00,c00 Ag matoal = 6,00,000 + 460,000 COE 16 v6 . 2 twnnoven ratio = 11007000 = 2.10 Mine. £25000 Matemial- yy. Nadewiad- Wy : Cot of Raw moterhal Consumed = W, 00000 +18, 40,000 — T 257000 5 2115080 My matonied = 10,00,000 + 7,.06,000 . 945, wo => Blase : = 2 CO Natertar uf + a = 360 - days - 2.10 Hector» 1, = 3bo usay Matertol : He B c 2 Consuumplion dy 200 +150 190 A00+200 IDFISD —-9ED 41g Cwank ye “3200 - 288 — 26s = 170 = & =I6 135 sumption F Consumption ‘fov = M043" - gore = IS43 -195+27 het Ya F 7 -) 2 Iba. Cunrentyrto6 7.2 pee Tee : Fee eat el o ening Stock Of heat Yr 1D 320 fT a Csing Stock of Q iS Yone heat yr- Pi : ‘ (consuuaptiong Meat yr-x 3h2) Purthnse Repaired, OB ~for neat yr +5 — 200 “UAE - ba. ch + Con - op2a) Reatitulans | Toto Cost of matertod 20, too HD packing charges : B16 ractghe [4000 : 3200 J 384 Landed cose’ 1,600 Total 4ty consigned . a () Nonmal 40% 3a8 Net gy swcebvedl 6 897 © alfustment af storage (os AU Nk aby ave? tate for 6,508 material sue Janded coe Nok Gty for we EO K 10,000 400 43 10,613 000 200 3,900 190 3,610 10,613 3610 HII 12,400 Mag ise 10,98 3200 ie 3,042 2,918 10,987 BUF tr 3dFSs ms ia oe. ’ aay pote | Postfulans ay 4 7 By balance bid * NOR NO = Oo St 6 GHRN-No - 2b 5 + H-ReNo -44 7 fellatosing rotund - In H-R-No - 10g 13 M-R-No— NO & G'R-N No - 33 q MERNy - 121 | | BRN. Np - 38 b ao MRINo- A 5 ab MR No = 146 eeuelpti 515 dete Bebo BUS Be BS75 a 2971574 65 Se 65 Sh S15 Te 180 SIS 325° Se 1160 516 Folens - ety Rate Oe bb i bs ye be 50 OG & be 50 Be 5 bs Ao BL 30 SUS to ON lo S15 Qe 6] 257 él 25 6) lo STS a5 PD by be @ SLE ~ GU) one 20 6 10 Se Ant 1625 blo 1,105 2815 326 e156 B25 2,300 SIS ZEN 1,290 SIS8 cd) M-R-No G-R-N «No Shortage GiR-N No Recofpts oy Rate, asp a 150 an 5o 0 b0 4 Awe 2000 bets= ee | Sap 2 a 122 9 ; 6 rae i Se Sis | Posjonents balances Rote aly | pate Amt ety Ark | 200 10 2000 { | 200 lo 00 i O60 & ooo f | 200 10 000 | O50 2 2000 } 150 Be \215 oo |e 860 a0 10 2000 | &o 2. 2000 | ‘0 Be yes | 200 lo 2000 abo 8 A000 bo ae 45 bo to 500 0 & 10 loo 190 lo {900 i 350 8 2000 50 Be doe 5D 10 500 7 140 lo 1400 250 8 A000 ‘© 8 WS be 10 500 bo 4 bhoay M-RsNo Noo 800 Ihoo Aik +,200 000 bo—_—_—_—_—_ ~ ee et —_- qo} Io 1900 ho & 320 210 g '.680 50 BS hoe bo to 500 60 4 Sho “00 Ves » LHsues Baldnes BH Rate Awe ay Arik: Rote b - - 1500 1800 Ago 1,100 48d Bago 400 140 kB 7 - - ; 8,000 9A aD 4G . 7 - 4, Oo 21,680 kA 1,600 448 4,989 2,800 13,ha Soy 4.93 _ _ 3,800 [890} At 1500 AY Ae 4,300 0 ARG hat 7 - = 3,400 19,169 5 oe - - . 200 21,365 5.09 \"l09 5-04 $653 8,500 12.71Q5 5-09 80 ~ ~ 240 13,12 5.06 7 - - 3,320 14, 5a 5.30 1,500 5.30 1950 1,820 9635 5.84 #1200 5.39 6348 620 3,884 530 ~ _ - 020 10,9¢% Shh 60 - - 1,960 10,994 5.60