Q find variable cost and fixed cost and also give reason under each variable and fix cost why its is variable and fix
Statement of Profit or Loss For the year ended 30 June 2019 Note 2019 (Rupees) 2018 (Rupees ) Net turnover 31 34,252,752,057 28,896.327,034 Cost of sales 32 (28,847,019,067) (25,360,086,618) Gross profit 5,405,732,990 3,536,240,416 Distribution cost 33 (1,084,077,934) (1,011,944,024) Administrative expenses 34 (428,051,718) (413,537,884) Other operating expenses 35 (347,188,591) (118,970, 100) Other income 36 1,485,021,046 (374,297,197) 1,348,444,070 (196,007,938) Profit from operations 5,031,435,793 3,340,232,478 Finance cost 37 (2,085,427,251) (1,391,490,732) Profit before taxation 2,946,008,542 1,948,741,746 Taxation 38 (386,568,597) (353,682,726) Profit after taxation for the year 2,559,439,945 1,595,059,020 Farninne nar ehara hair and diluted 29 197 AA 704 COST OF SALES Note 2019 (Rupees ) 2018 Rupees ) 32.1 32.2 32.3 Raw material consumed Packing material consumed Stores and spares consumed Salaries, wages and benefits Fuel, power and water Other manufacturing expenses Repair and maintenance Vehicle running expenses Travelling and conveyance Insurance expenses Rent, rates and taxes Fees and subscription Communication expenses Printing and stationery Legal and professional charges Depreciation Miscellaneous expenses 20,441,921,666 433,831,982 918,861,102 3,514,144,126 2,212,273,630 701,221,384 63,008,830 40,582,373 41,318,644 27,719,223 15,551,558 6,567,026 15,114,005 955,284 568,308 1,114,315,358 4,691,425 29,552,645,924 (Rupees ) 16,979,359,791 391,844,257 836,920,422 3,013,925,706 2,160,442,339 471,507,764 77,054,783 30,934,913 36,916,303 26,839,048 23,360,372 5,943,976 13,125,056 2,463,199 1,971,482 1,067,564,046 4,187,146 25,144,360,603 6.4 DISTRIBUTION COST Rupees) On export sales Export development surcharge Insurance Commission Ocean freight and forwarding 45,441,414 7,313,037 254,905,801 380,184,579 687,844,831 41,541,227 4,979,842 256,771,709 371,767,472 675,060,250 On local sales Inland freight and handling Commission 53,179,803 53,010,756 106,190,559 45,828,682 41,052,315 86,880,997 33.1 145,625,338 583,958 12,549,332 59,695,302 Other distribution cost Salaries and benefits Rent and utilities Communication Travelling, conveyance and entertainment Insurance expenses Repair and maintenance Fees and subscription Samples and advertising Exhibition expenses Printing and stationery Depreciation Others 173,721,218 161,397 13,515,578 65,859,323 323,405 394,530 10,578,633 11,842,377 10,822,151 398,603 2,425,329 650,815 4,580,890 2,457,502 22,691,168 921,698 6.4 246,774 250,002,777 290,042,544 Note 2019 (Rupees ) 2018 (Rupees ) ADMINISTRATIVE EXPENSES 34.1 Directors' remuneration Directors' meeting fee Salaries and benefits Rent, rates and utilities Communication Printing and stationery Travelling, conveyance and entertainment Motor vehicle expenses Repair and maintenance Insurance expense Legal and professional charges Fees and subscription Computer expenses Advertisement Depreciation Others 45,600,000 300,000 220,382, 140 18,040,850 11,989,461 5,302,492 30,275,027 15,627,262 17,725,377 2,675,486 3,413,253 8,500,944 6,224,475 136,630 41,498,103 360,218 428,051,718 31,200,000 400,000 203,517,936 18,164,962 8,845,777 4,369,664 36,843,752 14,882,522 14,474,738 2,333,578 33,746,407 6,966,511 7,886,901 96,390 29,066,446 742,300 413,537,884 6.4 Statement of Profit or Loss For the year ended 30 June 2019 Note 2019 (Rupees) 2018 (Rupees ) Net turnover 31 34,252,752,057 28,896.327,034 Cost of sales 32 (28,847,019,067) (25,360,086,618) Gross profit 5,405,732,990 3,536,240,416 Distribution cost 33 (1,084,077,934) (1,011,944,024) Administrative expenses 34 (428,051,718) (413,537,884) Other operating expenses 35 (347,188,591) (118,970, 100) Other income 36 1,485,021,046 (374,297,197) 1,348,444,070 (196,007,938) Profit from operations 5,031,435,793 3,340,232,478 Finance cost 37 (2,085,427,251) (1,391,490,732) Profit before taxation 2,946,008,542 1,948,741,746 Taxation 38 (386,568,597) (353,682,726) Profit after taxation for the year 2,559,439,945 1,595,059,020 Farninne nar ehara hair and diluted 29 197 AA 704 COST OF SALES Note 2019 (Rupees ) 2018 Rupees ) 32.1 32.2 32.3 Raw material consumed Packing material consumed Stores and spares consumed Salaries, wages and benefits Fuel, power and water Other manufacturing expenses Repair and maintenance Vehicle running expenses Travelling and conveyance Insurance expenses Rent, rates and taxes Fees and subscription Communication expenses Printing and stationery Legal and professional charges Depreciation Miscellaneous expenses 20,441,921,666 433,831,982 918,861,102 3,514,144,126 2,212,273,630 701,221,384 63,008,830 40,582,373 41,318,644 27,719,223 15,551,558 6,567,026 15,114,005 955,284 568,308 1,114,315,358 4,691,425 29,552,645,924 (Rupees ) 16,979,359,791 391,844,257 836,920,422 3,013,925,706 2,160,442,339 471,507,764 77,054,783 30,934,913 36,916,303 26,839,048 23,360,372 5,943,976 13,125,056 2,463,199 1,971,482 1,067,564,046 4,187,146 25,144,360,603 6.4 DISTRIBUTION COST Rupees) On export sales Export development surcharge Insurance Commission Ocean freight and forwarding 45,441,414 7,313,037 254,905,801 380,184,579 687,844,831 41,541,227 4,979,842 256,771,709 371,767,472 675,060,250 On local sales Inland freight and handling Commission 53,179,803 53,010,756 106,190,559 45,828,682 41,052,315 86,880,997 33.1 145,625,338 583,958 12,549,332 59,695,302 Other distribution cost Salaries and benefits Rent and utilities Communication Travelling, conveyance and entertainment Insurance expenses Repair and maintenance Fees and subscription Samples and advertising Exhibition expenses Printing and stationery Depreciation Others 173,721,218 161,397 13,515,578 65,859,323 323,405 394,530 10,578,633 11,842,377 10,822,151 398,603 2,425,329 650,815 4,580,890 2,457,502 22,691,168 921,698 6.4 246,774 250,002,777 290,042,544 Note 2019 (Rupees ) 2018 (Rupees ) ADMINISTRATIVE EXPENSES 34.1 Directors' remuneration Directors' meeting fee Salaries and benefits Rent, rates and utilities Communication Printing and stationery Travelling, conveyance and entertainment Motor vehicle expenses Repair and maintenance Insurance expense Legal and professional charges Fees and subscription Computer expenses Advertisement Depreciation Others 45,600,000 300,000 220,382, 140 18,040,850 11,989,461 5,302,492 30,275,027 15,627,262 17,725,377 2,675,486 3,413,253 8,500,944 6,224,475 136,630 41,498,103 360,218 428,051,718 31,200,000 400,000 203,517,936 18,164,962 8,845,777 4,369,664 36,843,752 14,882,522 14,474,738 2,333,578 33,746,407 6,966,511 7,886,901 96,390 29,066,446 742,300 413,537,884 6.4
