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Fresh Beverages Ltd. has the following cost data for its two drink products, Soda and Juice: Particulars Soda () Juice () Direct Material 90,000 1,10,000

Fresh Beverages Ltd. has the following cost data for its two drink products, Soda and Juice:

Particulars

Soda (₹)

Juice (₹)

Direct Material

90,000

1,10,000

Direct Labour

1,20,000

1,50,000

Factory Overheads

1,40,000

1,80,000

Selling and Distribution

60,000

80,000

Requirements:

  1. Calculate the total cost for each drink product.
  2. Determine the cost per unit if the production volumes are 7,000 units for Soda and 9,000 units for Juice.
  3. Compute the selling price per unit if the desired profit margin is 15% on cost.
  4. Assess the impact on total cost if direct material costs increase by 8%.

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