1. Units Cost U. Cost
B/Forward 212,000 £1,805,120
Purchases 784,000 £6,428,800 £8.20
Sub Total 996,000 £8,233,920 £8.27
Used 800,000 £6,613,590 £8.27
C/Forward 196,000 £1,620,330
Units Cost U. Cost
B/Forward 83,360 £2,309,910
Production 400,000 £11,194,795 £27.99
Sub Total 483,360 £13,504,705 £27.94
Sold 350,000 £9,778,730 £27.94
C/Forward 133,360 £3,725,975
Units Cost U. Cost
B/Forward 0 £0
Production 200,000 £11,194,795 £55.97
Sub Total 200,000 £11,194,795 £55.97
Sold 140,000 £7,836,357 £55.97
C/Forward 60,000 £3,358,439
Company Market Statistics
Orders Sales Additional Sales Total Sales Sales Revenue
Product AW 335,000 0 335,000 £18,760,000
Product AI 15,000 0 15,000 £750,000
Product AC 0 0 0 £0
Total 0 350,000 0 350,000 £19,510,000
Product DI 140,000 0 140,000 £10,920,000
Product DC 0 0 0 £0
Total 0 140,000 0 140,000 £10,920,000
Balance Sheet Profit and Loss A/C for Period
Share Capital £15,000,000 Total Sales Revenue £30,430,000
Loans £21,349,000 Deduct Expenditure:
Profit & Loss A/C £3,858,200 Cost of Goods Sold £17,615,086
Total Capital Employed £40,207,200 Production Fixed Costs £4,400,000
Plant Depreciation £520,000
Represented by: Warehousing £345,360
Plant at Net Book Value £3,445,000 Carriage and Packing £1,960,000
Stock - Materials £1,620,330 Cost Reduction £300,000
Stock - Finished Goods £7,084,414 Product Development £600,000
Debtors £7,227,125 Marketing £900,000
Cash £30,403,920 Market Consultancy & Research £190,000
Total Assets £49,780,789 Loan Interest £1,387,685
Administration £700,000
Deduct: - Bad Debts Written Off £380,375
Creditors £2,139,025 Total £29,298,506
Taxation Reserve £282,873
Total Current Liabilities £2,421,898 Profit before Tax £1,131,494
Provision before Tax £282,873
Nett Assets £40,207,200 Profit for Period £848,620
Data for This Period
Unit Labour Cost - Product Alpha £19.72
Unit Labour Cost - Product Delta £39.44
Materials Buying Price £8.20
Above is after Cost Reduction of 2.20%
Capacity Units Available 800,000
Production Fixed Costs £4,400,000
Production and Stocks - Product Delta
Production and Stocks - Product Alpha
Materials Bought and Stock
Management Report