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1) S.S Corporation had sales of Rs. 4,500,000. The fixed expense was Rs. 1,200,000 and variable expense totaled Rs. 1,800,000. You are required to calculate Break-Even Point for S.S Corporation

2) Jalal Corporation contribution margin ratio is 24% and its fixed monthly expenses are Rs. 64,000. If the company's sales for a month are Rs. 425,000, what is the best estimate of the company's variable expenses? Assume that the fixed monthly expenses do not change

3)

ABC Corporation reported the following data for the month of January:

Inventories:	Beginning	Ending
Raw materials	46,000	34,000
Work in process	31,000	29,000
Finished goods	27,000	55,000
Additional information:
Raw materials purchases	79,000
Direct labor cost	93,000
Manufacturing overhead cost incurred	54,000
Indirect materials included in manufacturing overhead cost incurred	8,000
Manufacturing overhead cost applied to Work in Process	57,000

Calculate cost of goods sold during the month of January?

4)

Javed Corporation had only one job in process on June 1. The job had been charged with Rs.3,400 of direct materials, Rs.4,640 of direct labor, and Rs.9,200 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of Rs.23.00 per direct labor-hour. During June, the following activity was recorded:

Raw materials (all direct materials):
Beginning balance	?
Purchased during the month	45,000
Used in production	41,500
Labor:
Direct labor-hours worked during the month	2,250
Direct labor cost incurred	27,520
Actual manufacturing overhead costs incurred	52,800
Inventories:
Raw materials, June 30	12,400
Work in process, June 30	34,190

Work in process inventory on June 30 contains Rs.7,940 of direct labor cost.

Calculate Cost of direct material at start (i.e. at June 1).

5)

Javed Corporation produces and sells a single product, has provided its contribution format income statement for March.

Sales (17,000 units)	Rs. 2,210,000
Variable Expenses	1,530,000
Contribution Margin	680,000
Fixed Cost	250,000
Net Profit	430,000

Number of units to be sold so that target profit of Javed Corporation increased by Rs. 48,000?

6)

ZEE Systems reported total sales of Rs. 204,000 at a price of Rs. 20 and per unit variable expenses of Rs. 12, for the sales of their single product.

	Per Unit 'Rs.'	Total 'Rs.'
Sales	20	204,000
Variable Expenses	12	122,400
Contribution Margin	8	81,600
Fixed Expenses		100,000
Net Operating Income		(18,400)

What is the amount of contribution margin if sales volume increases by 40%?

7)

Afridi Inc. has provided the following data for the month of August. The balance in the Finished Goods inventory account at the beginning of the month was Rs. 45,000 and at the end of the month was Rs. 55,000. The cost of goods manufactured for the month was Rs. 258,000. The actual manufacturing overhead cost incurred was Rs. 82,000 and the manufacturing overhead cost applied to Work in Process was Rs. 77,000. The adjusted cost of goods sold that would appear on the income statement for August is: