Q.1. The following data are related to the manufacture of a standard product during the month of January 2018. Raw materials consumed Tk. 250000. Direct wages Tk 200000. Factory overhead was Tk. 150000. Administrative overhead was Tk 35000. Selling overheads were Tk. 25000. Profit 20% on total cost of goods sold. During the month the company produced and sold 5000 units. The company plans to sell 6000 units next month. Material prices and wages rate and are expected to increase by 10% and 15% respectively. 40% of factory overhead is variable. Other costs will remain unchanged. Profit 25% on total cost of goods sold. Required; 1. Prepare a statement of cost in respect of the above data and show: (a) Prime cost (b) works cost. (c) Total cost and (d) Sales per unit 2. Calculate CM Ratio 3. Calculate BEP in units and BE sales volume. 4. Calculate Margin of Safety. 5. Calculate BEP if selling price is increased by 10%. 6. Calculate BEP if variable cost is increased by Tk. 10. 7. Show in a chart BEP, M/S and Angle of incidence. 8. Calculate profit if selling price is increased by 10%. Q.2. Cost analysis of Electro Ltd, showed that cost of materials was Tk. 80000 and direct labour cost accounted for 60% of prime cost. Factory overhead was applied at 75% of direct labour cost. During the period, 2900 units were produced of which 2500 units were sold @ rate of Tk. 200 per unit. Administrative and selling expenses were Tk. 35000 Tk. 25000 respectively. Prepare a statement of cost showing total cost of goods sold and profit