Posted: October 3rd, 2013
£
|
|
Direct material costs per unit of production
|
35
|
Direct labour costs per unit of production
|
20
|
Factory overheads
|
50,000
|
Business rates
|
30,000
|
Rent
|
10,000
|
Selling price
|
70
|
55
|
|||
Sales
|
Variable Costs
|
Fixed Costs
|
Total costs
|
Profit/(Loss)
|
|
0
|
0
|
0
|
90,000
|
90,000
|
-90,000
|
2000 |
140,000
|
110,000
|
90,000
|
200,000
|
-60000
|
4000
|
280,000
|
220,000
|
90,000
|
310,000
|
-30000
|
6000
|
420,000
|
330,000
|
90,000
|
420,000
|
0
|
8000
|
560,000
|
440,000
|
90,000
|
530,000
|
30000
|
10000
|
700,000
|
550,000
|
90,000
|
640,000
|
60000
|
12000
|
840,000
|
660,000
|
90,000
|
750,000
|
90000
|
14000
|
980,000
|
770,000
|
90,000
|
860,000
|
120000
|
16000
|
1,120,000
|
880,000
|
90,000
|
970,000
|
150000
|
18000
|
1,260,000
|
990,000
|
90,000
|
1,080,000
|
180000
|
20000
|
1,400,000
|
110,0000
|
90,000
|
1,190,000
|
210000
|
22000
|
1,540,000
|
1,210,000
|
90,000
|
1,300,000
|
240000
|
24000
|
1,680,000
|
1,320,000
|
90,000
|
1,410,000
|
269988
|
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