Manual for Development Projects - Planning Commission
Manual for Development Projects - Planning Commission
Manual for Development Projects - Planning Commission
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Chapter 5<br />
A) Sales 293.6<br />
B) VARIABLE COST 15.42<br />
(100% CAPACITY UTILIZATION)<br />
D) FIXED COST<br />
1 Sea Salt 4.79 1 Wages 7.50<br />
2 Lime Salt 0.17 2 Insurance 2.65<br />
3 Ammonia 3.77 3 Depreciation 47.35<br />
4 Caustic 0.52 4<br />
5 Hydrochloric acid 16.52<br />
6 Gas 33.00<br />
7 Coke 0.50<br />
8 Electricity 0.50<br />
9 Water 2.80<br />
10 Sales Tax 4.65<br />
11 Packing Material 8.17<br />
12 Freight 6.15<br />
96.48<br />
Financial<br />
charges<br />
C) MARGINAL INCOME = SALES - VARIABLE COST<br />
= 293.6 - 96.46 = 197.14<br />
FIXED COST<br />
BREAK EVEN POINT = ----------------* 100<br />
http://hd2/pc/popup/ch5_p.html<br />
MARGINAL INCOME<br />
101.6<br />
-------- * 100 = 51.5%<br />
197.14<br />
44.10<br />
Page 24 of 24<br />
(Million Rs)<br />
9/23/2010
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