SOLVE QNO 6 only

1,00,000 RS. 10,00,000 Segregate the KS. 25.000 for 10,000 units and Rs. 45,000 for 20,000 UMIS. The following information are given to you: 50,000 Units Rs. 8,00,000 Total cost Required: Segregate variable cost and fixed cost using high-low method and find out the total cost at 80.000 units. Ans: VCPU Rs 4.FC Rs 600,000. TC RS 920,000 4. The total semi-variable costs at different levels of outputs are as follows: Output (Units) Total Cost (Rs.) 10.000 60,000 12,000 68.000 18,000 92.000 24,000 116,000 30,000 140,000 Required: a. Segregate the total costs into variable and fixed components using high-low point method. b. Calculate total cost for 35,000 units of output. (Ans: VCPU Rs 4, FC Rs 20,000 TC R$ 160,000 Muna and Madan Company Ltd. has a normal capacity of 50,000 units of its outputs. Total cost per unit at normal capacity is Rs.80 of which 80% is variable. Required: Find out total costs and cost per unit at 30,000 and 40,000 units of output. [Ans: TC R$ 2,720,000, TCPU Rs 90.67 TC Rs 3,360,000. TCPU Rs 84] Shah Enterprises Pvt. Ltd. is working at its normal capacity of 40,000 units. Annual fixed cost are Rs.600,000. Total cost per unit is Rs.40. Required: Estimate total costs at 50%, 75% and 90% of the normal capacity. [Ans: TC, Rs.1,100,000 Rs. ,1,350,000 Rs.1,500,000) The following information are given to you: Output (Unit) Mixed Cost (Rs.) 1,000 2,500 2,000 4,500 3,000 6,500 4,000 8,500 5. 6. 7. COST CONCEPT AND CLASSIFICATION CHAPTER 2 41