Following are the particulars of the Amul- Ice-Cream company's cost sheet:

Particulars

Total Cost Rs.

Cost per Unit Rs.

Rs.

Direct Material Consumed:

Opening stock of Material

100000

10

Raw material

300000

3

Dry fruit

250000

2.5

Milk

300000

3

Flavours

350000

3.5

Other ingredients

200000

2

Sugar

250000

2.5

Cup

150000

1.5

Cutlery

100000

1

Seasonal fruit

50000

0.5

Waffle

100000

1

Cocoa

150000

1.5

3200000

Carriage inward

1.845

184500

Raw material consumed

33.845

3384500

Direct expenses

2.2

220000

Direct labour

5.3

530000

Prime Cost

41.345

4134500

Factory overhead:Fixed:

Deprecation

250000

2.5

Rent

100000

1

Power

175000

1.75

Insurance

150000

1.5

Superior's Salary

60000

0.6

Variable :

Electricity

70000

0.7

Running expenses of machine

100000

1

9.05

905000

Work cost

50.395

5039500

Office overheads:

Employee cost

1000000

10

Other expenditure

Computer

120000

1.2

Telephone

10000

0.1

Taxes

40000

0.4

Carriage outward

20000

0.2

11.9

1190000

Cost of Production

62.295

6229500

Opening stock closing stock

2

200000

Cost of goods sold

64.295

6429500

Selling &Distribution expenses:

Advertisement`

400000

4

Delivery vehicles

350000

3.5

Petrol

175000

1.75

Packaging Rates

50500

0.505

9.755

975500

Cost of sales

74.05

7405000

Profit

18.5

1851250

Sales

92.5625

9256250

Requirements:(15 Marks)

a)Comment of the company production and sales aspects and estimate the profit?

b)Estimate the Company's per unit profit of Amul Ice Cream Company?

c)Calculate the selling price (S.P) of the company?

d)At the end of analysis also conclude the overall cost sheet of Amul Ice Cream as per your perception.