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Srq costing exercise-solving

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Abir Hossain

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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LiP wbY?q Abykxjbx mgvavb c?Z¡§? KuvPvgvj LiP (c?wZ c¡§v?U) weeiY cwigvb (c?wZ c¡§v?U) LiP (UvKv) ?gvU LiP Kvco 2 wgUvi c?wZ wgUvi 50 UvKv 100 UvKv myZv 20 wgUvi c?wZ wgUvi 0.10 UvKv 2 UvKv ?evZvg 2 wcm& c?wZ wcQ 1 UvKv 2 UvKv ?PBb (Zipper) 1 wcm& c?wZ wcQ 5 UvKv 5 UvKv Ab¡§vb¡§ 5 UvKv 5 UvKv c?Z¡§? KvuPvgvj LiP (c?wZ c¡§v?U) 114 UvKv Drcv`b mgq (c?wZ c¡§v??Ui c?Z¡§? k?wgK LiP) t weeiY mgq k?wgK 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 k?wgK LiP / N?Uv (8 N?Uv / w`b ? 22 w`b / gvm = 176 N?Uv/ gvm c?wZ c¡§v??Ui c?Z¡§? k?wgK LiP 17.04 UvKv d¡§v¡Àix Ifvi?nW LiP t weeiY c?wZ erm?i e¡§q c?wZ 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 c?wZ c¡§v?U ( 10 c¡§v?Um/w`b= 220 c¡§v?Um/gvm) 4.55 UvKv Acv?iwUs LiP t weeiY c?wZ erm?i e¡§q c?wZ gv?mi e¡§q we?q 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 c?wZ c¡§v?U (5000 UvKv/gvm?K 220 c¡§v?U/gvm ?viv fvM Ki¡°b) 22.73 UvKv c?wZ c¡§v??Ui ?gvU LiP = (114.00 + 17.04 + 4.55 + 22.73) = 158.32 UvKv

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Srq costing exercise-solving

  • 1. LiP wbY?q Abykxjbx mgvavb c?Z¡§? KuvPvgvj LiP (c?wZ c¡§v?U) weeiY cwigvb (c?wZ c¡§v?U) LiP (UvKv) ?gvU LiP Kvco 2 wgUvi c?wZ wgUvi 50 UvKv 100 UvKv myZv 20 wgUvi c?wZ wgUvi 0.10 UvKv 2 UvKv ?evZvg 2 wcm& c?wZ wcQ 1 UvKv 2 UvKv ?PBb (Zipper) 1 wcm& c?wZ wcQ 5 UvKv 5 UvKv Ab¡§vb¡§ 5 UvKv 5 UvKv c?Z¡§? KvuPvgvj LiP (c?wZ c¡§v?U) 114 UvKv Drcv`b mgq (c?wZ c¡§v??Ui c?Z¡§? k?wgK LiP) t weeiY mgq k?wgK 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 k?wgK LiP / N?Uv (8 N?Uv / w`b ? 22 w`b / gvm = 176 N?Uv/ gvm c?wZ c¡§v??Ui c?Z¡§? k?wgK LiP 17.04 UvKv d¡§v¡Àix Ifvi?nW LiP t weeiY c?wZ erm?i e¡§q c?wZ 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 c?wZ c¡§v?U ( 10 c¡§v?Um/w`b= 220 c¡§v?Um/gvm) 4.55 UvKv Acv?iwUs LiP t weeiY c?wZ erm?i e¡§q c?wZ gv?mi e¡§q we?q 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 c?wZ c¡§v?U (5000 UvKv/gvm?K 220 c¡§v?U/gvm ?viv fvM Ki¡°b) 22.73 UvKv c?wZ c¡§v??Ui ?gvU LiP = (114.00 + 17.04 + 4.55 + 22.73) = 158.32 UvKv