Professional Documents
Culture Documents
Method of costing
1- Job costing: applied with specific finished product is required within given time
Ex: Repair shops, plumping car repairing
2 - Contracting job applied with the building and construction
Ex: building house road and bridge
3 - Parts costing applied with physical parts and components for manufacturer assembly
Ex: P.C and Car assembly
4 – Process costing applied with process factory and industries
Ex: food cans, petrochemical and metal industries
1.
• Break even Point ( Units) = F/ Unit contribution = 4000/6= 6,67 units
• BEP(value)= F X S/ C = 4000 X 10,000/6000 = 6,667 BD
• MOS (units)= Actual Sales unit- BE sales unit = 1000 – 667 = 3,33 units
• MOS ( Value) = Actual Sales value- BE sales value = 10,000 – 6,667 = 3,333 BD
2.
• Break even Point ( Units) = F/ Unit contribution = 6000/8= 7,50 units
• BEP(value)= F X S/ C = 6,000 X40,000 / 16,000 = 15,000 BD
• MOS (units)= Actual Sales unit- BE sales unit = 2000- 750 = 1,250 units
• MOS ( Value) = Actual Sales value- BE sales value = 40,000 –15,000= 25,000BD