Srq costing exercise-solving
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This document summarizes the costs to produce and sell a product. It outlines the direct material and labor costs to produce each unit, which total 114 UvKv (Tk114) per unit. It then calculates the monthly overhead costs for utilities, rent, etc. to be 4.55 UvKv per unit. Finally, it lists the selling and administrative expenses, which amount to 22.73 UvKv per unit. In total, the full cost to produce and sell each unit is estimated to be 158.32 UvKv.
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- 1. LiP wbY©q Abykxjbx mgvavb cÖZ¨¶ KuvPvgvj LiP (cÖwZ c¨v›U) weeiY cwigvb (cÖwZ c¨v›U) LiP (UvKv) ‡gvU LiP Kvco 2 wgUvi cÖwZ wgUvi 50 UvKv 100 UvKv myZv 20 wgUvi cÖwZ wgUvi 0.10 UvKv 2 UvKv ‡evZvg 2 wcm& cÖwZ wcQ 1 UvKv 2 UvKv ‡PBb (Zipper) 1 wcm& cÖwZ wcQ 5 UvKv 5 UvKv Ab¨vb¨ 5 UvKv 5 UvKv cÖZ¨¶ KvuPvgvj LiP (cÖwZ c¨v›U) 114 UvKv Drcv`b mgq (cÖwZ c¨v‡›Ui cÖZ¨¶ kªwgK LiP) t weeiY mgq kªwgK e¨q/N›Uv †gvU cwigvc 30 wgwbU 5.68 2.84 Kvco KvUv 01 N›Uv 5.68 5.68 nv‡Z †mjvB 30 wgwbU 5.68 2.84 ‡mjvB 30 wgwbU 5.68 2.84 Bw¯¿KiY Ges †gvoKxKiY 30 wgwbU 5.68 2.84 kªwgK LiP / N›Uv (8 N›Uv / w`b  22 w`b / gvm = 176 N›Uv/ gvm cÖwZ c¨v‡›Ui cÖZ¨¶ kªwgK LiP 17.04 UvKv d¨v±ix Ifvi‡nW LiP t weeiY cÖwZ erm‡i e¨q cÖwZ gv‡mi e¨q fvov 6,000 UvKv 500 UvKv cvwb 1,200 UvKv 100 UvKv we`y¨r 1,200 UvKv 100 UvKv ‡Uwj‡dvb 1,200 UvKv 100 UvKv AePq 1,200 UvKv 100 UvKv i¶Yv‡e¶Y 1,200 UvKv 100 UvKv †gvU 12,000 UvKv 1000 UvKv cÖwZ c¨v›U ( 10 c¨v›Um/w`b= 220 c¨v›Um/gvm) 4.55 UvKv Acv‡iwUs LiP t weeiY cÖwZ erm‡i e¨q cÖwZ gv‡mi e¨q weµq e¨q 12,000 UvKv 1000 UvKv gvwj‡Ki †eZb 24,000 UvKv 2000 UvKv mnKvixi †eZb 12,000 UvKv 1000 UvKv cwi`k©‡Ki †eZb 12,000 UvKv 1000 UvKv ‡gvU 60,000 UvKv 5000 UvKv cÖwZ c¨v›U (5000 UvKv/gvm‡K 220 c¨v›U/gvm Øviv fvM Ki“b) 22.73 UvKv cÖwZ c¨v‡›Ui †gvU LiP = (114.00 + 17.04 + 4.55 + 22.73) = 158.32 UvKv