Flexible Budget for 1 d

1500 Unit Sales

S.N Description Qty Rate Total
Sales Unit 1500 1 1500
Sales Rate 1 150 150
Sales Ravenue (A) 225,000.00
Less: Variable Cost
Chicken Materials (Rs. 7 per Pc) 5,000 7 35,000.00
Buff Material (Rs 5 per Pcs) 6,000 5 30,000.00
Vegetable Material (Rs. 3 per pcs) 4,000 3 12,000.00
Spice (Lumsum @ Nrs 2000) 1 2,000.00 2,000.00
Total Variable Cost (TVC) 79,000.00

Total Contribution Margin : B= A-TVC 146,000.00

Less: Fixed Cost

Stall Rent (Lumsum @ 8000) 8,000.00
Catering (Lumsum Rs. 5000) 5,000.00
Washing Wage ( 1 Person @ 2000) 2,000.00
Salary Cost (3 person @ 10,000) 30,000.00
Miscellenous 5,000.00

Total Fixed Cost (TFC) 50,000.00

PROFIT BEFORE TAX (PBT) ; X= B-TFC 96,000.00

exible Budget for 1 day food feast Momo
1000 Unit Sales 800 Unit Sales 500 Unit Sales
Qty Rate Total Qty Rate Total Qty
1000 1 1000 800 1 800 550
1 150 150 1 150 150 1
150,000.00 120,000.00

4,000 7.00 28,000.00 3,000 7.00 21,000.00 2,000

4,000 5.00 20,000.00 3,000 5.00 15,000.00 2,000
2,000 3.00 6,000.00 2,000 3.00 6,000.00 1,050
1 2,000.00 2,000.00 1 2,000.00 2,000.00 1
56,000.00 44,000.00

94,000.00 76,000.00

8,000.00 8,000.00
5,000.00 5,000.00
2,000.00 2,000.00
30,000.00 30,000.00
5,000.00 5,000.00

50,000.00 50,000.00

44,000.00 26,000.00
500 Unit Sales
Rate Total
1 550
150 150
82,500.00

7.00 14,000.00 96000 225000 1500

5.00 10,000.00 96000 175000 1500
3.00 3,150.00 79000
2,000.00 2,000.00 VC 52.6666667
29,150.00

53,350.00 CMPU 97.34

PV ratio 0.64893333
8,000.00
5,000.00 BEP (units) 513.66
2,000.00
30,000.00 BEP(Rs) 77,049.52
5,000.00

50,000.00

3,350.00
50000