This document summarizes the costs, revenues, capacity, and return on investment for a sulphuric acid plant. It lists variable expenses like sulphur, electricity, and wages, fixed expenses including maintenance and salaries, and overheads. The plant has a capacity of 4,800 tonnes per year, currently operating at 80% capacity utilization. It sells acid at 200 rupees per tonne but the cost per tonne is 198 rupees, resulting in a 3% return on the 9.3 million rupee investment. Various capacity utilization scenarios are shown, with returns ranging from -29% to 24% depending on utilization level. The break-even utilization is calculated to be 78%.

1. SULPHURIC ACID PLANT
Particulars
Variable expenses
Sulphur
Electricity
Canal Water
Soft Water
Wages
Supplies
Repairs
Fixed expenses
PF, Employee insuranc
Maintenance
Salaries
Depreciation
Insurance
Interest
Overheads
Capacity =
Capacity utilization =
Selling Price/tonne=
Cost/ tonne =
Investment =
ROI =
Cost/tonne
120.00
4.00
5.30
1.20
1.20
1.40
0.80
133.90
0.40
1.20
27.00
15.00
0.50
5.00
15.00
4,800
14,400
3,24,000
1,80,000
7,69,200
6,000
60,000
1,80,000
15,000
80%
200.00
198.00
9,30,000
3%
Scenario Summary
Current Values:
50%
70%
80%
100%
80%
50%
70%
80%
100%
198.00
3%
236.46
‐29%
207.16
‐8%
198.00
3%
185.18
24%
Changing Cells:
Utilization
Result Cells:
Cost
ROI
Utilization for break even =
78%