Escolar Documentos
Profissional Documentos
Cultura Documentos
Particulars A B C D E Total
RM Cost 10 12 14 16 18
Labour 2 2 2 1 4
Consumables 1 1 1 1 0
Power & Fuel 1 1 2 3 0
Selling Price 20 18 22 24 28
Presumption
Unit has enough capacity
Unit has enough working capital
Unit has marketability for each product
Variable costs are fully variable
Indirect costs are absolutely fixed
Products
Particulars A B C D E Total
RM Cost 10 12 14 16 18
Labour 2 2 2 1 4
Consumables 1 1 1 1 0
Power & Fuel 1 1 2 3 0
Selling Price 13 15 18 19 20