(a) PROFIT:

Profit per Year:Cost of production per year - sales recipt per year 208521.00

Profit per month:17376.75

Tax 30 %:62556.00

Net Profit per Year:145965

Break Even Point:Fixed Cost x 100/(Sales- Variable Cost)

Fixed cost:104479.00

Variable Cost:378000.00

BEP in %ge:32.86

Debt Service Coverage Ratio:(Net Profit+ Depreciation)

---------------------------

(Loan repayment + Interest on Bank Loan)

ie, DSCR:1.92

(b) Net Profit Ratio:-------Net Profit*100

---------------------------=20.97

Annual Turnover

RATE OF RETURN ON TOTAL INVESTMENT:---------Net Profit*100

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Total Investment

44.13