sity,
9. एक कारखाने में 10,000 इकाइयों के उत्पादन के लिए बजटेड व्यय निम्न प्रकार हैं :
The Budgeted expenses for the production of 10,000 units in a factory
are as follows:
Particulars
Cost per unit ()
1. Material
70
2. Labour
25
3. Variable overheads
20
4. Fixed overheads (1,00,000)
10
5. Variable expenses (Direct)
5
6. Selling expenses (10% fixed)
13
7. Distribution expenses (20% fixed)
7
8. Administrative expenses ( 50,000)
5
Total cost per unit
155
क्रमशः 8,000 व 6,000 इकाइयों के लिये लोचशील बजट बनाइये। यह मानिये कि
प्रशासकीय व्यय उत्पादन के सभी स्तरों पर स्थिर है। साथ ही प्रति इकाई लागत भी
ज्ञात कीजिए।
Prepare a Flexible Budget for production of 8,000 and 6,000 units
respectively. Assume that administrative expenses are rigid for all
levels of production. Also calculate per unit cost.
.
Ans. Total per unit cost for the production of 8,000 units
159.425 and for the production of 6,000 units - * 166.80
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