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F&C Notes

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Chaitanya Dongare
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34 views

F&C Notes

Uploaded by

Chaitanya Dongare
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© © All Rights Reserved
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— fi 2 eit _ al Tnrreduction to concept at Coser ana overhead te I re cen creat tant 2 Maren = - i c_( Direc 0% Di = | Qverneadn: Cleusivicati ect? @ overh matesten 1}! _Fiaanecias Management . _2 Ratio Qnalyais. _ - Chorsidication, roto Gaalycis aad its limitations pea A = —rahos ,_jaclex Statement and common Sive statement. 4] Working Capital roy cn. i ned i 7 Standard _emsting |_Concepk , development and use of standard costing , | vos a ee Costing_io decision making . Cost Vo _|| concept Ot Break + even , Pp anne colt 0 T A. Tatrodyction to ealepY St cose and’ overhead dost: Case Pen» casts co. es es Doctty routnas pars ae PETS Materios cost [Cp Crm — ~ 1 direct morenoy Chopent ev Shes STAAL TET tSesiga cost | - | Transporratio: ost | i os TTpaives aber Grarsanenty AOSTA TE | : || aver cost FiR WD ca) ae tronspart ers) | i || elecertciny cose _ | | _ 1 —t Packaging, Ost i 5 Mar ketiag, 2 | capteas tl Fixed arceks = Hie t Enpenser (Loyatry esearch k development) | expenses ODE) Cade anaiceie Crome CEleewicity tronporiarion orc) = ___* 2m, 16,11 > Bt JDM, Mm DE > Prime cock ~ + Cosh Cost _js\ meorurement - iq mo. etary berm eh tne. ~ Amount od resources osed dor the pucpose production ood) or_rending servicer Coste edeonentt, - eck - For jog e_product direct nnaitsral can beta, N Inndivect_~ Electricity vent per preduck: | Functions Jocsivitien —— ixtration ean and developmen, —___] settiag_ond_distybor —— = __4 Product corr / Pericd Cost: — _|| Coxe per _prodoce_ . | Rent per month i 5], Benaviour wise ed (Rent) - ——jVaricible (materia) | Senravoriode Covertione) —£} — ans ate {Fasteny,_odeninisteaon_sseltieg and _dithihotion al Production gro \ Fuackion bax: —fiisn Panes geton, m epernsiog contrat ond jaint Ace wating period — —_— —Cepttar Clog, keen) / revenue ( C Davy wise) —___[beterxed revenue Chetore_yprady eee oab da nap quae Cine ____ 5 reptaceeaeat costs = “Yepla cement ch. old _naachi G.| Conversion Casic ~ Cost related bo actual teonvenion. ea! - €xpe iol 3 in tare brake g | amginos cost = Ail Wariatb\e cost oo Oot ch pocker - Tip an hotel bill , Amwoy Marken NG, 4 j @| cose centre { ject is ne logicar Sub-cnit for Coste centre Or Co: Si cost LOUNEI eh A view bo Licost_ under shat onit The voit moy le Accu molating— Odd 20 __Sexvice, division, depontment > Section sage — Se Nos | centce. - i @! cose voit = Q_ Me orcnre ment dt volume. adopted on bans iL Te _is a dore low service - This unit is Generally j . veel aan Rs. s000 Admioistration expenses @s 700 ; i Ls 2500 Seing expenses} Re. 709 DE > Rs. 4000 Soles ~4 Re. 35000 oe my | _Bactory expensea > Rs. 1509 _ . => Cost shee Csinple) a | Pon teolers. Amount CRs) a 4 | pm — ____§90 9. —— i DL ieee 2500 a 2 jeereee DE oes 1000, _ 7 | (5) Prime cost - LL 7 | Add: dastory overntads SOO fama O icons ___Age00 _ a [Sse Adkel: _O ddice / Admin On _ BOO £0) Proavction cast 10,200 das 8 i WEL 9 C0) Toro con. i1,S00 I | “28.8.6 Inventory Cusesyt “| Pore bo critena I ~ bu idle resource) C90 ~ 20 we) cost SI Bene Stren! Components which are less cost ~ | eg. Geo box: items (leas) bor bot cost Cle) | nots ond bolts: ixems Cmovs—t cost_ (move) a | «|| age = B © L {__+— ee 267% ASH cok 664 vom eisr 357, n ‘crabte’) + [veo Cvinos = e1ssatior— desi impor ven ee OI Coss io inventory =— —_ TTT Ordeving core Ce.) Holding cose Cop EQQ C Econ. e_quantin)) _ | €0q 2Ce Gy Permand - | a iL 4] i Tiems 4a be oxciodedt | Monecea) wastage Grypothenicos) T fs, Demana eonsvonw [a I ao eearier | Ceedrder poias)) Srdex ss cecieuea Sitar, INS _—— | time Reorder time = trom _Cosk sheet. = Capitas fre dic Dwidents Brokerage ond eommission Tatervert an javestments AME Sy bangle deposits | Rent recieved Bad debu Income tox 10. PEasea | Develaprmens expences Chovitable donations _ Chi ods abnormos idle time. loss ly dive Prepare Q cost sheek for me ve = List: IP cose ot Du Lares = Wa) | Direct 009-2 DL Osage indirect materia! Gon | Cost I cho so De | Posrages £ Terecrams OOH | Factor, rent Fon _ _ || Ouestan ding dhoregable _sxpensea DE | Carriage outword Sou | Toverat oo leoo = ton) ___|_ brining & Stationony oon || factory indirect us0g24 Fou || setting, on cost : sot. | traveriing salesman sodomy sy Factory indirect material Fou Rosa dL bios DE || qeneros coorks OH FO | Carcoiare YQ prodit earned in. ea case (Amovnt) U3) 2 Particulars | Dm | 2,009,000 Ada: DOL 1,89 9099 | Add; DE = Cost A) patternt HO, 000 Oursranding expenses __| 2,090 Royalties 2,000 (APFme cose 3,5 0,000 factor, Ons _ |Add. Factor reo 5 000 Add. Taclvrect taoges Aad; Foccory indirect Guaae Base = Add: General cores OH aeco CO Works cost _ 33 G4,00° doremnon eensnp ANNO | s, _ | Odsice ON _ S000 ______ | add: Ottice i Jodixeck moseril | 9 = ee 21 ““ 2,009 _ | tn Ss 500 ae oo CO Preduttion cost 3,63, 900 _ gaxes_OWs GSH F Bigssbon - vt Tada. Carriage outwards | Sekting On cost S —__]___eavetiing_ sovenenon solry | [ Cb) Toto! cose a L Sajey = “Toto! cost + Prodit } 00,000 = 3,749,000 + Prodic Prdik = 24,000 — tL Prd&it = 21,000 x400 = 5.25%), \ G 00, 008)— saics \ a | Prepare cost sheet ond dind Our prime cost, dactony_ 1 | Cost , cost 6) _produetion, \ Lge I) [ cayegory g | Cox Sh materia congamed _| 49,000 )- om _ | OW end wonte + doo]. Pegs _—Opero.tiag Lanour 4,0 00)- DL _ | Wooqen for doreman _| 4s, 00012 fou Orica expenses + | +2, 000/- DE _Seore keepers woagen S00 |= fou ! Sores _|_4,00,000/- — twary {Coron fon paid to partner 350)+ = Cra) eee .200)- fou cathe pod 49_portner 6 Sey - = ON —_+ $§ 1, 090}- FON | Direct 90g a s,000/- | [sms] i cd : | Lignsiag a Faccorny Sooj- Fou i 20485 ce Qoq- Oon pOTAAse _ourvsod ASO). aou I Rent. Odtice Asogq- on | Factor 2090)- FOR I Wane house ehorges Qoo/- Sou I Repairs 2 Re evdals + Factory Seo}, Fou Machinery A,000)- Fou 1 Oni ce 2j00)- oon :Loare house, doo). Son Advertising A 00/- Son Depri ciatian> Otkice S20), | 0H \ Machinery 200) - FOH \ x AYEIIEAS, _exPcoser page pate: / / Page No: =} Costes Jexpenses incuireed over oad above prime co: | Suen kOtot o Im, Tl , TE | Ai ‘0. i x ot Altre cen 23) z | or cost unit -[Ane aggregate ob TM cost, TL cosk, TE = Tema ells; benedi a two. cular tore J COs Talk ae @I| Steps jo CH accountiag, all croasidication On. Codidication and coiledsioo ob OMs —__________ — There ave Some Os which cannot be ideovdied | or ottocated 40 departments direct. “Tas woe __ | +o us (Apperiooment) Il ne a ern Cost 1 0. OF 2m an Gora, silwer, Qo Va? cb materion C 1 Td game materia) Lighting No. } sigh poles, % Bor space. = Modern Lbd. how 4 epartments= 3, groduetion — Aepy namely x YZ aad one service depk- casted A. | Ackwot casts Cl tne dicon dor year dre 4 _Aotlorss: | Cases. Rs Rent __19090. Repoixs ta plant Depreciation (plans Super yisio Fixe insurance Cs toc) dL Power ~ — employee's Jiobility - ASO 4 Ligntiag _ = 420 —--Saissing ia cll aa : \ 1 ery A = ] \ Avg Gq. ent!) asoo | dioo | 90 | S00 | NO._CF_EM Poe er ao | As. 190. 5 [ | Moxos vooges CRS Gooo | 4000 | 3000 | 2009 [Noro of lane (2) 24,000 |42,000_| 42,900 | Ga00 | votue a st | 15,000 Goon | go0o} = ——______| Mosse power dh plant 24 is 42 a _ 7 | Apprebon the Ose XS voroos depts on the equitable bare 4000 4000 ogee D 60009-9450) 30800 4600 D ie ,seee Duab0 > > 450005 9 aE a) GoeeeereeONSeadas 1) SG eme a ganoqhet yn. D000 2 no > 2492 ‘i800 OH Distriootion Summary. - = [Basis ot i Departmen (Reaver) Pape. ¥ Zz a Apportionment] Ci x 395 | 24 225 | 495 aac Ren area, Repoir Plank vatue |. Quo i | Depriciosion _| Prat valu [280 | 40 Supervision No. c# empayen! ise0 | Goo 300 _ Fixe jnnsrance| Value ob stock | SC 280 || Power He 385. Fh Eeaployee Viol. [Nast employees| go igniting, frre, AS DY Service seporcment costs to 9) Reapportionment too dept a A _types_o depts. —____ Actual product? 99¢4 on iq _ reduce ae sSerwvice - ——}-sepe-hete tine Mredluct) dept by mndering Services — Ouixed. re Cuauita “dept COStS Gare __kO_be ean portio ned to rev, deprr carts ondary Diseibotion _— oe - e onment: — Service dept. Bovis St oppo __A.l| Motakenance pers. worked _ Tox ye oe Mo prs ar 00. oF a Payroll — Kime leeepiiag employes. _BllEmpinyee pesonnel __|_LObour_ turnover rote Tr NO, Ce een, 4, || Stove _keepiag No. 09 reauisitions oF value ct materials. S| prchane No order Gr volue ce onarerals G. fae fdare, Ambulance _, | No. of. employees. _ [eanteen , xecrea hon aos z tein opr . 3 wo 3 ‘ ad 2 Service. depts. A and & . The dollowsiag esti mare.d Siguece dor_a certain peri made available. Costs. Rs I Rent J raked 109 ,00c/- - Lighting tricity 4,200) ~ Tadivect s90gea 3,000]- _ Power, 3,000) - Depreciation B_mochineny 2.9 000) ~ Other expense 9, Svodyex 20,000) ~ The doltauoi ile vid 4 Direct wages — vsvesryio palore cost - OHs Ore Cooscered ig Sewice dept dor diet Longer. 20,0004 for OS Re eae) srcosistanan. «lanes tae rove Ne th Aorot x z Floor s pace (#) 49.000 | 9,000 | 2,500 |3n00_|a,000 | S00 _[ligbtiog m- [no | apo _20 30 | 40 rect: wooges (Rs) 20,909 6,000 | 4,009 | 6,000 IMP bene. 300 __| 120 | 60 00 [loose & machinens(@) | droien | 24,000 | 32,009] 4000! IL egereing, be |__ = 4, 640} 3,029} 3,089 _ i ee : 2 7 Trem | Boxis Tokot | Producer? dest | Con) *% Y z Rent { | door O7re'a 40,090 1 2000 | 2500 | 3000 LLEe \ \tigntiag, pk. | aaco | 390 | 200 Ind. wooly | Direct wages 2,000 600 | Goo power \ HP od mo 3,000 | 1200 | G00 | 1900 Depricinc ys [rose 0 male [20,000 | 4209 Le4c0 | 8000 ome Pees co +8090 | 3900 _| 4000 __ Arenik OUTER tn FE = .3,000° yt | 4000 _| 419300 45409 [14400 92150 “3450 | nony a 5 (a: om ‘ 5% oo A [232 caasdlasn Canal awn C4255] — ° i é > {2424-5 |3052.5] Hoyo. ee f B bai (3168)| 932150) 937. (2153] © = - tl i= = ]4 326 [424.5 | 1039.5 48613.5/49494 [24409.5 | | alow Absorption | OW Absorption is < Q_Process cased to assign oo | enpitaite propestion 08 botal: FON to each oni a | posockon, [aes alse caved an recovery Ce Ons. —_—_ ss Sees | me bare con be Dm cose DM wases | prime com [amore Vex, me hous] one — fo Csorpion Tore = Totet o4 NS: St dire ct lokour lies. Qi A produce consumes Rs. 69 yoLs marcrigh bakes 9 power tsa Powobe OF Re Seria and 40, machine hy Per_onit. Essindted OHs dem the period of) prodorton Wor 2 Lach es and atima tid mie hrs 50,000 Whar ig HXne kotor cost DQ lok PEIAuce? ened So = Ax 3 = 2 ER? cose Rate = ertimated doctor, On Tetos me hrs. = 290,005 = 4 S/n, 50,000 _ = 0x4 sung AO Pt = 44 ¥ F Jooie. ani es ltd. have 9 production depts, _ PrP. Ps Qad tearkion 2 service depts EO wahicln _Are_o3 unde SS, aad Gerais Direct wages (Rs) 900 Working hrs 2449 Valve of onl ¢ CRs) —ALox, HE ot enje Light poiog Sx 20 Jo. 3000 2800 Ss S90 | | she ~Aacounting aecavda dara ger SecaMgey Tractor — Whe service depe-C 86 Ore_to_hoe dismibuted as pg Pa 1D Sy 2S), ash 1 -j- S. 4S). | - Find out he rovol cose Sf produce x tahidh ic processed tor manotackurer io Aepartonenits Pi, P2 Pa | dor 4,5 and 3 brs, exp. Divece matediad cose ik |_RS-SO__Ond Di_cosk_js_ Re. 30 It Bons [Feces | Product? dade: Bewice dye al | | es | ps | ps Sa Rent. | | Moar space | S,000 [1800 | 4260 | 1500 4o00 | aso Ligntiag_ joo | 460 co | sco | co Powe ml Recat! Basem fs scme resi Ind. cage) 409 | con | 200 | 4000 1 Sondve \ \ Dietete, wages A69S__| 2000 | 2000 | 3000 Dice snag Atwcored | _ — _ Toto. (PD ___|##00_|4300 | g200 4950 | 499 (sp) omagg es | 4435 |acas lasso | — ° trae dig “S, [adposlissce [aasis| oo = Ae 36 T 325 Jorot (sD) | 19293.05194 30.8 |4.2005. 15) [8283 [4s34 fasoos | 0 ° Je __catculase, OW ore per Wri —— Por Heo lars PL Pa 2. TTorOr On cost CR) | 9293 9434 12095 OSerKi ca Wis | 3040 ARTS DAAD Rote per hr. (Z/hr) 3.02 2040 AI6. Cellpage Date: Page No: j | Cose Se produce 2 a Dm (8) so pu_(2) nO Prime cask (2) = Production avtheada | Py = 4m % a Pp, = 5 ms m 2.04 | 323 br 4.46 Torok cost. ot prac 4 eto, Teron 6 oak de F Juni. cose 2034 _5, Srandera casing, XN © standard. =| ah a ao / bem mort. — -| Tk js osedul dor comparison | Te enay indicate Mniniowsen quaby 291 Std. cp possiag ado: ost. a _ __An_estimated or pre-determined Cost i pergormiy An _OPerati on ar Petecing—a_gped Or service , Vader nor. i ae __ fs osestoa basis doe cose contrat “enrs0on _ @l[ segs io standard possag, 1 (se ecors sy 2 - \ ) wee , - Sek tne Std. cost. Asta Quonrits, 5: predereamined Gnd std_peice per unit ts ertinased ~ “Budgeted Cost jg CAtarloxed foy wang ska, Cast: "labour tt Peron mannag ea dkg— 102 AA-She [000 vo a3) KE J —as008s plrcnae pes TE 49.009 60,009 —_ 4,009,000 = _Predit 20,000 4,.20,000 = _ Per piece = tao 4o,c00 = CE qesa) — AQxas) Zune 44 verse BUOO CA) Csq~ Ad) xs = feces abo] xa = hog = (19D e1__s Pio -11] x 4400 ase | Ws Fuwoolay Aa) AQ. _ @. Following. indo 2 | il ne 6 moxerel per uMit > Seg it eq 2 ES es { ___t Sed. price _per lea =? =f | pewot pond oni produced => LOO : een |_Astwol quantity Or _moteriod v: ed 3 2200%49. — _| Price of mawtvicl —» F480 per po _| corcuiaxe 3) married cok variance (MEV) i) Muy (mater ol usage Variance) . -—— = i) Mev (Cmarriol price variance) —* oe : — Actvol o/p _ - Standard Acwot __ Oaits | Oty. | Rare | Foror | Aty Ces) | rate - ralunit | SR | . - 400 | 2000 xg H = 410,000] a200 | 48oz)kqlto.sa : a sleet Linen agul \ 1 = S60 CA) = $e Ny Goan 1 (2080 ~ 9200) x5 z = ~s 4000) om a | m pv = (se Ar) a — euee - = (8 ~ 4.30) ¥ 2900 = = 4n0 (e) — a mev tmpy | = L2aceox 5} — fo200 a8] ™ Goanirs SAAS | - ~——Veeviente: 4 —'\\ mix. Yield a Vordiance Variance composition dy me Grove A Q.!| Fol». sg 1904 the workers jn a tacvony, duaias, of Porth cular moat 500 dy workers and Ta doe dd Khe dept. tne compo siti eaage rare / ber tere Op ero = , wa \ “all Syed worke as — 2 workers ar std/arate dt R120 fbr . iledseied (woyters - A workers — Se Rs.4 afr COC ‘iuosrined Orbe — Aworkers ~ SR Rs. 8) ne ACh i) The std oukpot G the Group way + 4 oni hws = Doviag this moath acted mposi0g dy tae oproup and | | hourly racer paid acre Os betous. _ Wage Take Pic f } | || Type Of Worker No. Sr workers ! * per hv. per j - Loon t a. | grined 2 20 _ _ 9, Sem} -skilled 2 a4 _ Onckitled Ss 410 i i__| "Me group was engaged dev amo wes dowiag nit ___ |__|montin talsich incladed! 49 haa when nO. product® wot | 7 at os Jpouible. 810 vnils & the product were vecorded i Ox Ackoas ovtpot 1 voy Page to = | standard (For Mees) ise 2 @ F20 [mv _ Teeeheseiieds 4 @.2.42/m_ 8 @ 8 44 fy - lunskitled 4 @ & 8 / br 5 @ = so/w. ees ee Oe i“ / | thy 200 ws. = I : _ = 12 nes Gave) — ' a a ___ 388 bs CASE tae) [emproyee | Rare (orem) [ame pie AS a weet = j—A8 at aot | or Loest eae 2iae [PRE [nos aa {Semi-srined | 4 gore [ae TS 6 boskined. ty céee | seu |810 352 | |eaeeee 21900 |= Guo | B10 \3s2 t 20e0 | 42%0 | 2025 \isse 2D Col star a oanes 2S" Bor Consider Saar or 19. 9 comes Wed) i eae ee OS) 2H Ack + BlSeniks — HOS Hys. ao erepr eres toe oo! se OMT Leng | Std _booita <> 4 ns Gen -aeihied) z Ack: 840 onits > 840 as Sucity > 4 nes Conseitied) : - a a 310 on\ts_—» 846 pws 6 peel | Resa ase _ — cone Ne y Ror Lye divide Avot (toro) Bord CSS a: gt jp Dizece Latour = [éexst) ~ bexanl Car variance m Seied = [¢20x405) ~(20 4400) | — = 100 (fF) & 7 easiled = | Ci2x gic) — (14x 60d) = 1320 (F) fs Ouasrilted = [(8x 810) = (10 x 109) = -3520 = 3520 (A) fF | - Toyor = 100 + 1320 ~3520 = 2100(AD obour = (s@ -aAR) AT FOR VOMIAN Ce Vom svaned =[ao~-a0l 4oo = 9 5 Semi skiNled = [49-14] Goo = 1200¢8) Qvoseilled = [gs -1o} 1600 = 200A) ________ __ 3200(4) lig Divece Latour = (st- AT) SR | e¢Adiency variancy, As¥iled = [ 80 405- 400} 20 = Lon (F) Semi svilled = ( $40 = Goo] in = 2520(F) Ovasvilled = [R10 - 1000] & = 1S20 (A) 41100 (fF) ill tale me = SR CAT-ATWO) voriance JODSvi\ed _= a9 (400 — 956) = ky Semiskitled = 42 (600-564) = Dose d = & C4ooo- G40) = t 13492 CAD ; al = . + (SRXST — AR x AT ‘ Sale a Dineck Lobour cost variance? (SR xa) + ot Time. | Regd ¢—} 7 = Cr-An)S | Divect Latoaue ae Dis. kak ciency. Uorian: ote. Fore. variance. |= (SR-A® AT ale time BU Yield... OL Mix 4 c - VARIANCE Nari Qaee Nee Ory | = Ar-AIO) $2 _ slst-ess)se__= (RST -ATS) SQ t + Prreviaus Sum. Contioveds.- Br Yyielg = CSr~ per) se [Nariance, ee _® suited = S30) Semi sei Wed = :696, CF) — iO) Loskijjed = 464 Cry te AF4O CA). - * tae . SDL =. GRst = ano) ‘se : sa . "Niscsance = 1D Saned =o _ ——____\B) Semi =s¥4 ate 99 .O Vas¥ied = = 1504 = 150 4,08) . 1 1 #52. (8) ree | 0 FR enieg SS hes on. vasot\e score 2 : - TOLOT = 500% Ex. A Po. feee Lo xe _| Sales A100 Z/pe oo ee 2 | Newialde coxt__ 80 F /pe eo 50,_40000 nee —foariutioo Qo /Peu. Ho + 20,40,000 _/ «M9. Loss) bee Fixed loo ces aoe trio a he we Wee qQ60 = oF ee - ~ Dote: “7 / i Poge No: i ve a . — - ene Beso —s [Soues} — fowioiae Cax(vel 2 Progite-Vor (YW) rato . Conmilouicn Pe x 400 EI — Sores} pe L ~ = CAO doo t Sarea Ll | =Mores — Ve\ 400 ie i sates - I sf4 = NC’) x t90 i | C Saves E | £ all conranuion = Picea cost (EO) “Protit (or Los6) 7 [ AY BEP 5 conAbowens oo \ a 2 = ADP nraka = Change io progic(or conransticd 400 — 7 : I Change jn sotes __ _ aS a) Mangia ot satery = Actwarsates — SEP Sores (raos) - @)Byear Even Chore: 1 i = “Acton Sates ~ _—-- i toe} SS | D*b oe i __ Mos (vou ve) [J> wer | FeRe| frm the dylowing inde. dind ost — byely roo - lb souen —— - JO_morgin ci sotery — $ Fe _= &s. 40,000 _ —- -——— [Prodit + Rs. 20,000 nee —_—| _= eo _ 292 watio_ =_cpatibution 490 —_}4 * — _— / Necs— _ cortribotk : — oe “2 ao —~ [| Use know thar’, —f{ =o) = €or p oe - _ | pes SCS - ve) = Fede [atte — } { a eS eee = As ak BEP, poo la 2 note SS eee OCR — = fe See —Sotttctsa 8 BES f j— - _ - O] Mar gia ot Save by, Momain ct eagery = Sore — Sore caee) _ Mo: < 1,20000 — 80,000 > 240,000 || Pepsi company, produces a siagle article . Follosing, T cose aso ds_ Geo alcove i's product = euuiag esice => = 4o eae peice per unit — | ea Past per unite — Zz a4 . | Fined t cose pey Anquan = _%_1¢,000 [eorenioxe = db fy arto. b) BES sete xo caro a vod = 2000 I Prose ok Soles de 60,090 i duced I eS (4-24) po = 4O%/- 4o BEP Contn tio N= ec Ta GERiog IETOR sie FQGaxo 7 oa 4, 40-24 = 16000 Ss Se 1000 _goits. Sore» (2) = 1900 x HO I 2 Soe 8 = 000 2 iS conmitution = EC + Prodit. = 46,000+ 2090 = 13,099 (gode peronit =VC) xno. duals = Ee ap =C + Sef 40-24) = 12000 _ Sa 4,129 ee $0125 = Sq 2 1125x4O = 45,000 = db) Sotea = 60,000 — _ ho. Boni = Sg 2 Sores = 60,000 _: = A909. Sq (S-vO) = © = Fe + PORE et 4 BS 00 Ova) elie Gt OO em nae es a 8000 = 40 x90 100 (36-24) 8q = Fo +o 36000 = 1332.33 = 41333 \ =_S@_% Spe i Le 1333 36 2 8 134 8B % Z49,000. | ee — |

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