Scribd
Upload
42 views1 page

Financial Analysis of Product Sales

This document contains cost charts for different product lines of ice cream sold in units of 50g, 100g, 250g, 500g, and 1000g. It summarizes the sales price per unit, total sales, revenues, variable costs per unit including purchase price, container costs, and losses, as well as contribution per unit and per kg. It also lists the fixed costs and calculates profits before and after tax. Removing the 50g package increases total revenues but reduces profits due to lower sales and contributions.

Uploaded by

C. Lalruatsanga
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
42 views1 page

Financial Analysis of Product Sales

This document contains cost charts for different product lines of ice cream sold in units of 50g, 100g, 250g, 500g, and 1000g. It summarizes the sales price per unit, total sales, revenues, variable costs per unit including purchase price, container costs, and losses, as well as contribution per unit and per kg. It also lists the fixed costs and calculates profits before and after tax. Removing the 50g package increases total revenues but reduces profits due to lower sales and contributions.

Uploaded by

C. Lalruatsanga
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Cost Chart for All Product Lines

Revenues (Rs.)

Sales Price per piece


Sales (in units)
Revenues (Rs.)

50

100

250

500

1000 Total

0.09
4,687
421.83

1.60
3,130
5,008.00

3.60
1,640
5,904.00

7.10
1,000
7,100.00

13.90
543
7,547.70

25,981.53

0.60
0.075
0.06
0.74

1.20
0.08
0.12
1.40

3.00
0.10
0.30
3.40

6.00
0.12
0.60
6.72

12.00
0.16
1.20
13.36

27,377.43

0.20
2.00
626

0.20
0.80
328

0.38
0.76
380

0.54
0.54
293.22

Variable cost

Purchase Price @ Rs. 12/kg


Containers Cost/unit
Loss due to melting and serving (10%)
Total Cost/unit
Contribution/unit
Contribution/kg
Total contribution
Fixed Costs (Actuals for June)

(0.65)
(12.90)
(3,023.12)

Counter boy's salary

(1,395.90)
(1,395.90)
616.00
154.00
440.00

Rent
Electricity
Misc Expenses

308.00

1,518.00
(2,913.90)
(1,165.56)
(1,748.34)

Profit Before Tax

(income Tax)
Profit After Tax

Cost Chart removing 50 Gms package


Revenues (Rs.)

Sales Price per piece


Sales (in units)
Revenues (Rs.)

(gms)
100

(gms)
250

(gms)
500

(gms)
1000

Total

1.60
3,130
5,008.00

3.60
1,640
5,904.00

7.10
1,000
7,100.00

13.90
543
7,547.70

25,559.70

1.20
0.08
0.12
1.40

3.00
0.10
0.30
3.40

6.00
0.12
0.60
6.72

12.00
0.16
1.20
13.36

23,932.48

0.20
2.00
626

0.20
0.80
328

0.38
0.76
380

0.54
0.54
293.22

Variable cost

Purchase Price @ Rs. 12/kg


Containers Cost/unit
Loss due to melting and serving (10%)
Total Cost/unit
Contribution/unit
Contribution/kg
Total contribution
Fixed Costs (Actuals for June)

Counter boy's salary


Rent
Electricity
Misc Expenses

1,627.22

616.00
154.00
440.00
308.00

1,518.00
Profit Before Tax

(income Tax)
Profit After Tax

109.22
43.69
65.53

You might also like