Selling Price

Variable Manufacturing Cost per unit

Fixed Manufacturing Cost per unit
Variable Marketing and Distribution cost per unit
Fixed Marketing and Distribution Cost per unit
Total Cost per unit
Operating Income per unit
Production rate per day
No of working days
If no of working days exceed 240,extra variable cost incurred in Orissa
If no of working days exceed 240,extra variable cost incurred in Delhi
Capacity for each plant
Capacity plan for Delhi Plant
Capacity plan for Orissa Plant

Contribution Margin/unit for Orissa Plant

Contribution Margin/unit for Delhi Plant
Total Fixed Costs for Orissa Plant
Total Fixed Costs for Delhi Plant
Breakeven units
Breakeven units for Orissa Plant
Breakeven units for Delhi Plant
Calculate Operating Income to produce 96000 units
Normal Capacity plan at Orissa Plant
Normal Capacity plan at Delhi Plant
Reduced Contribution Margin of 4000 Rs per unit for 19200 units
Contribution Margin /plant
Orissa Plant
Delhi Plant
Delhi Plant
Total Contribution Margin
Less Fixed Costs

Determine how the production of 192000 units be allocated between Orissa & Delhi
Full Capacity of Orissa Plant
Orissa Plant
Orissa Plant
Delhi Plant
Total Contribution Margin
Less Fixed Costs
Operating Income

Orissa

Delhi
15000

7200
3000
1400
1900

15000
8800
1500
1400
1450

13500
1500
400
240
300 Rs/unit
800 Rs/unit
300
96000
96000

6400
4800
470400000
226560000

73500
47200

96000 units
96000
76800
19200

614400000
368640000
76800000
1059840000
696960000

13150
1850
320

een Orissa & Delhi

120000
614400000
146400000
345600000
1106400000
696960000
409440000