(1)The following details are related to the Nimal Ltd.

Selling price per unit Rs. 80

Variable cost per unit Rs. 50

Expected sales in units 25,000

Total fixed cost Rs. 600,000

Calculate:

a. Unit contribution

b. Break Even Point (BEP) in units and value (Rs.)

c. Margin of safety in units and value (Rs.)

d. New selling price, if profit is Rs. 150,000 and expected sales value is limited to Rs. 1,500,000 (Others are remaining constant)

(2)Nimal Ltd. makes and sells three types of scientific calculators. Following information is related to these scientific calculators.

Type of Calculator

A B C

Unit selling price Rs. 1 000 1 500 1 200

Direct Material cost Rs. 500 600 600

Direct labor cost Rs. 200 250 150

Direct Expenses Rs. 100 250 150

Maximum demand units per month 2 000 3 000 4 000

Fixed cost per month is Rs. 500,000 and the direct labour which is highly skilled is available for 20,000 hours per month and it is paid at Rs. 50 per hour.

Required to calculate: Optimum production plan per month