j50 Budgeted Income Statement of Delhi Electric Supply Company Ltd Particulars September October November December January Sales: Fixed component 31,00,000 51,00,000 31,00,000 31,00,000 31,00,000 Variable component (2.000 X orders received in previous months) 4,00.000 6,00,000 9,00,000 14,00,000 13,00.000 Total sales 5,00,000 7,00,000 10,00.000 15,00,000 14,00,000 Less: Cost of goods sold (0.50 X of sales) 2,50,000 3,50,000 5,00,000 7,50,000 7,00.000 Contribution (manufacturing) 2,50,000 3,50,000 5,00,000 7,50,000 7,00,000 Less: Other variable costs (0.20 x sales) 50,000 70,000 1,00,000 1,50,000 1,40,000 Contribution (final) 2,00,000 2,80,000 4,00,000 6,00,000 5,60,000 Less: Fixed costs 2,00,000 2,00,000 2,00,000 2,00,000 2,00,000 Income 80,000 2,00,000 4,00,000 3,60,000 P.17.3 The administrator of Delhi Nursing Home has sought your assistance in preparing the budget for the next year. The nursing home obtains its revenues through charges for use of a hospital room and charges for use of the operating theatre. The use of basic room depends on whether the patient undergoes surgery during the stay in the nursing home. The following estimated data is provided for your guidance: Patients requiring Number of Average stay Percentage occupancy of rooms patients expected (days) Private Semi-private Ward Medical attention only 1,000 10 50 40 Surgical attention 1,200 12 20 70 10 The basic room charges are 1,000, 2600 and