In this by taking a 100KVA transformer we prepare cost sheet for one month. Then we calculated profit, P/V Ratio, Contribution, Total Fixed cost, Total Variable cost, cost per unit and break even in point in units , break even in point in Rs.

1. Transformer
GramTarang
Present By
Nirupama Mahrana_38
Arpita Sardar_31
Manpreet Nayak_61
Mariam Magdale kerketta_36
Priya Yadav_04

2. 1 Introduction 2 Cost Sheet 3 PV Ratio
4 Marginal Costing 5 Break even Analysis
CONTENT

3. Product Variety and Price
Power Transformer ( PTR)
Product Price
1 MVA 17,00,000
3.15 MVA 50,00,000
5 MVA 65,00,000
8 MVA 1,00,00,000
10 MVA 1,30,00,000
15 MVA 1,70,00,000
Distribution Transformer ( DTR)
16 KVA 49,000
25 KVA 65,000
63 KVA 1,10,000
100 KVA 1,50,000
250 KVA 3,50,000
500 KVA 7,50,000

4. Place
• Coverage - All Odisha & some parts of the country
• Inventory - Own Godown at Jatani Campus
• Channel - Different Electrical Companies & Private
Contractors, Builder
• Transport - Own, Logistics partner etc.

5. Promotion
1. Direct Marketing
2. Industrial Visit
3. Camp
4. Electric Distribution Companies
5. References
People
Total Number of Workers - 24

6. Standard Size Transformer
100 KVA
Total Number of Units per Month - 60

7. Cost sheet for One Month
Particulars Cost per Unit Total Cost
Direct Materials 1,02,790 61,67,400
Direct Wages 5,833.33 3,50,000
Direct Expenses 500 30,000
Prime Cost 1,09,123.33 65,47,400

8. Continued
Add : Factory Overhead Cost per Unit Total Cost
Factory Rent 500 30,000
Electricity 1,166.66 70,000
Repair & Maintenance 300 18,000
Insurance 300 18,000
Consumable Materials 166.66 10,000
1,46,000
Factory Cost 111556.66 66,93,400

9. Continued
Add : Administration Overhead Cost per Unit Total Cost
Manager Salary 1,333.33 80,000
Director Fees 1,666.66 1,00,000
Office Stationary 50 3,000
Telephone bill 16.66 1,000
Bank Charges 200 12,000
Audit 83.33 5,000
Legal Expenses 200 12,000
2,13,000
Cost of Production 1,15,106.66 69,06,400

10. Continued
Add : Selling and Distribution
Overhead
Cost per Unit Total Cost
Advertising 50 3,000
Salesmen Commission 7,500 4,50,000
Carriage Outwards 1,166.66 70,000
Travelling Expenses 500 30,000
Sample and Free Gifts 300 18,000
Debt Collection Expenses 416.66 25,000
Depreciation of Delivery Van 166.66 10,000
6,06,000
Cost of Sales 1,25,206.64 75,12,400
Sales 1,50,00 90,00,000

11. Profit = Sales - Cost of Sales
= 90,00,000 - 75,12,400
= 14,87,600
Contribution = Sales - Variable Cost
= 90,00,000 - 72,06,400
= 17,93,600
P/ V Ratio = Contribution * 100
Sales
= 17,93,600 *100
90,00,000
= 19.93 %

12. Factory Rent 30,000
Consumable Material 10,000
Telephone and Postage 1,000
Advertisement 3,000
Indirect Labor 1,80,000
Insurance 18,000
Bank Charges 12,000
Audit 5,000
Legal Expenses 12,000
Debt Collection Expenses 25,000
Depreciation of delivery
Van
10,000
Total Fixed Cost 3,06,000
Electricity 70,000
Direct Labor 3,50,000
Raw Materials 61,67,400
Direct Expenses 30,000
Printing & Stationary 3,000
Travelling Expenses 30,000
Salesman Commission 4,50,000
Carriage Outward 70,000
Repair & Maintenance 18,000
Sample & Free Gifts 18,000
Total Variable Cost 72,06,400

13. Marginal Cost
Total cost of Producing 60 Units -75,12,400
Total Cost of Producing 61 Units = 76,32,507
Marginal cost of Producing one unit = 120,107
Cost per Unit = 125,207
Fixed Cost per Unit = 5,100
Variable Cost per Unit = 120,107

14. Break Even Point ( in Units)
B.E.P. (in Units) = Total Fixed Cost / Contribution per Unit
= 3,06,000 / 29,893.3
= 10.23
Break Even Point ( in Rs.)
B.E.P. ( in Rs.) = Fixed Cost / PV Ratio
= 3,06,000 * 100
19.93
= 15,35,373.8
Break Even Analysis

15. Thank you