Group 13 Harsh Electricals COGS Exercise and BEP
Group 13 Harsh Electricals COGS Exercise and BEP
Group 13 Harsh Electricals COGS Exercise and BEP
Component Cost
Direct Labour 30 25
Drilling/Unit 10 10
Electricity 15 10
Overhead Recovery
By Product 267.08 222.57
Cost of Production
Per Cooler 2,518.00 2,054.46
Manufacturing Overheads COGS Calculation
Consumables 45000
(Add) Direct Labour
Total 941900
Prime Cost
Manufacturing Overheads
Cost of Production
(Add) Opening WIP
(Less) Closing WIP
0 Revenue 10400000
941900
8737110.65
0
0
Office Electricity
8737110.65 16500
SG&A
0 Distribution Cost 40000 Expense
Total 1520
Component Cost
Drilling 10 10
Electricity 15 10
Overhead Recovery
By Product 736.28 613.57
Cost of Production
Per Cooler 2,987.21 2,445.46
Minimum number of units where
PAT calculated in cell N17 is closest
to zero
harsh
Manufacturing Overheads COGS Calculation
Consumables 45000
(Add) Direct Labour
Total 969930
Prime Cost
Manufacturing Overheads
Cost of Production
(Add) Opening WIP
(Less) Closing WIP
0 Revenue 3952000
969930
3881789.44
0
0
Office Electricity
3881789.44 16500