Q.8 The cost of an article at a capacity level of 10,000 units is given under X below. For a variation in capacity above or below this level the individual expenses vary as indicated in Y below:
|
X (Rs.) |
Y |
Materials
Wages
Power
Repairs
Stores
Inspection
Office Overheads
Depreciation
Selling expenses |
50,000
30,000
3,000
3,500
2,000
800
3,600
10,000
4,500 |
100% Varying
100% “
80% “
80% “
100% “
25% “
25% “
100% (Fixed)
50% Varying |
|
1,07,400 |
|
Cost per unit 10.74. Find out the unit cost of the product under each individual expense at production levels of 4,000 units and 6,000 units.
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