FIXED COST

a FIXED COST

Rent Rs: 24000/-
Total Depreciation[ Machinery & furniture] Rs: 54750/-
Interest on Total Investment Rs: 89832/-
40 % of Salary & Wages[ 432000*12/ 40%] Rs: 172800

40% of utilities & other contingent expenses[ 48000*12/ 40%]

 Rs: 19200/-
Total: Rs: 360582

b BREAK- EVEN ANALYSIS

Fixed cost x 100 --------------------------=38.23% Fixed cost + Net Profit

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