The managing director asks you as a Cost Accountant to evaluate the three proposals and calculate the additional sales volume that would be required in each case, in order to help him take a decision 6. Unique Cements Ltd. has a cement plant with an annual capacity of 10 lakh tones. The estimates of the cost budgeted for 2011 -2012 are: Variable Costs Rs. Per tonne Manufacturing 230 Packing (bags ) 100 Marketing 30 The estimates of the fixed cost for the year are as under '. Capacity Utilisation level 80 $6 90% 100 % Costs (Rs. Lakh ) Manufacturing xed costs 300 330 350 Depreciation 400 400 400 Marketing xed costs 250 270 300 The sales realization per tonne of cement likely to be achieved for various capacity utilization levels is: Capacity utilization level (06) Price realization per tonne (35.) S0 630 90 620 100 610 Prepare a statement showing the expected results at various levels of capacity utilization given above. What would be the profits at different capacity utilization given above, it packing costs increase by 10 96? 7. The Belik Company has the capacity to produce 5,000 units per year . Its predicted operations for the year are as follows : Sales (4,000 units @ Rs.1,000 each] Rs.40,00,000 Manufacturing costs