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Cost Sheet of Amul Ice-Cream

The document provides a cost sheet for Amul ice cream production. It lists the per unit costs and total amounts spent for raw materials, packaging, labor, factory overhead, and selling and distribution expenses. The total cost of production is Rs. 73.65 per unit. After accounting for selling expenses, the cost of sales is Rs. 83.40 per unit. With a sales price of Rs. 92.56 per unit, the projected profit is Rs. 9.16 per unit. Marginal costing calculations show a contribution ratio of 18% and a break-even point of Rs. 4.12 million in sales.

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Santanu Das
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5K views

Cost Sheet of Amul Ice-Cream

The document provides a cost sheet for Amul ice cream production. It lists the per unit costs and total amounts spent for raw materials, packaging, labor, factory overhead, and selling and distribution expenses. The total cost of production is Rs. 73.65 per unit. After accounting for selling expenses, the cost of sales is Rs. 83.40 per unit. With a sales price of Rs. 92.56 per unit, the projected profit is Rs. 9.16 per unit. Marginal costing calculations show a contribution ratio of 18% and a break-even point of Rs. 4.12 million in sales.

Uploaded by

Santanu Das
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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COST SHEET OF AMUL ICE-CREAM

Particulars

Per Unit Cost (PACK SIZE)

Opening Stock

5.00

1,000,000.00

Raw materials

3.00

300,000.00

Dry fruits

2.50

250,000.00

Milk

3.00

300,000.00

Flavors

3.50

350,000.00

Other ingredients

2.00

200,000.00

Sugar

2.50

250,000.00

Cup

1.50

150,000.00

Cutlery

1.00

100,000.00

Seasonal fruits

0.50

50,000.00

Waffle

1.00

100,000.00

Cocoa

1.50

Sweeteners and flavors

32.00

Carriage inward

1.85

Raw materials Consumed

33.85

Direct expenses

2.20

220,000.00

Direct labour

5.30

530,000.00

Prime cost

41.35

Factory overheads

0.00

Amount (Rs)

150,000.00
3,200,000.00
184,500.00
3,384,500.00

4,134,500.00

0.00
Fixed:

0.00

Depreciation

2.50

250,000.00

Rent

1.00

100,000.00

Power

1.75

175,000.00

Insurance

1.50

150,000.00

Supervisor's salary

0.60

60,000.00

9.05

905,000.00
5,774,500.00

Variable
Electricity
Works cost
Indirect Expenses / Office Overheads
Employee cost
Other expenditure
computer
Telephone
Taxes
Carriage outward
Cost of production
Closing Stock
Cost of goods sold
Selling and distribution expenses
Advertisement
Delivery Vehicles
Petrol

57.75
0.00
10.00
2.00
3.20
0.10
0.40
0.20
73.65
0.00
73.65

1,000,000.00
200000
320,000.00
10,000.00
40,000.00
20,000.00
7,364,500.00
0
7,364,500.00

0.00
4.00
3.50
1.75

400,000.00
350,000.00
175,000.00

Packaging
Cost of sales

0.51

Profit
Sales

9.16

83.40

92.56

50,500.00
8,340,000.00
916,250.00
9,256,250.00

MARGINAL COSTING
Sales
Variable Cost

92.5625

9,256,250.00

35.845
2.2
5.3

3,584,500.00

Factory Overheads ( Variable)

7.05

705000

Office Overheads

15.9

1,590,000.00

9.755

975,500.00

83.4
9.1625

735,000.00
8,340,000.00
916,250.00

Raw materials Consumed


Direct expenses
Direct labour

Selling and Dist Expenses


Factory Overheads ( Fixed)
Total Cost
Profit

220,000.00
530,000.00

Ratio Analysis
Sales
Variable Cost (-)

9,256,250.00
7,605,000.00

Contribution

1,651,250.00

PV Ratio (CONTRIBUTION/SALES)
Break even Point (FIXED COST/PVRATIO)
Break even Point (FIXED COST/CONT PU)
Margin Of Safety (PROFIT / PV RATIO)

0.18
4,120,117
44,512
5,136,133

Prime
cost

0.00

0.00

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