Particulars Feb Mar April May June Sales 140000 150000160000170000 180000 1) 10% Cash Sales 14000 15000 16000 17000 18000 Credit Sales 126000 135000 144000 153000 162000 50% Collected in the next 63000 67500 72000 76500 month 50% collected next to next 63000 67500 72000 month 2) Total Collection from 63000 130500 139500 148500 Debtors 3) Purchases 96000 90000 92000 100000 104000 2 months credit - 96000 90000 92000 Wages 30000 30000 32000 36000 40000 paid in same month 22500 22500 24000 27000 30000 y paid in next month 7500 7500 8000 9000 4) Total Wages paid 22500 30000 31500 35000 39000 5) Overheads 17000 19000 20000 22000 23000 paid in same month 8500 9500 10000 11000 11500 % paid in next month 8500 9500 10000 11000 Total Overheads Pald 8500 18000 19500 21000 22500 $20 mlustration 10 M/s Anushree Enterprises is currently working at 50% capacity and produces 10000 units. At 60% working raw material cost increases by 2% and selling price falls by 2% At 80% working raw material cost increases by 5% and selling price falls by 5% At 50% capacity working the product costs 18 per unit and is sold at 20 per unit The unit cost of 18 is made up as follows: Material 10 Wages