Progressive Company Ltd. manufactures three products A, B and C and sells directly through their own sales force in three zones X, Y, Z. The overall control of distribution and sales is taken care of at the headquarters, responsible also for sales promotion.
You are presented with the following data for the year ended 31 March 2010.
|
Sales (Rs.) |
Direct selling and distribution expenses |
||
|
Zone X: |
Product A |
1,50,000 |
10,200 |
|
Product B |
1,00,000 |
10,500 |
|
|
Product C |
50,000 |
5,300 |
|
|
3,00,000 |
26,000 |
||
|
Zone Y: |
Product A |
2,00,000 |
14,200 |
|
Product B |
2,00,000 |
18,800 |
|
|
Product C |
1,00,000 |
10,500 |
|
|
5,00,000 |
43,500 |
||
|
Zone Z: |
Product A |
50,000 |
4,200 |
|
Product B |
40,000 |
3,400 |
|
|
Product C |
1,10,000 |
14,400 |
|
|
2,00,000 |
22,000 |
Selling and sales promotion expenses at the headquarters are:
|
Selling expenses |
Rs. 18,000 |
|
Administration expenses |
Rs. 20,000 |
|
Other expenses |
Rs. 24,000 |
While Advertisement expenses are allocated to zones and production on the basis of sales, the other two types of expenses are allocated equally to zones and products.
Cost of sales should be taken as following percentage of sales:
|
Product A |
80% |
|
Product B |
75% |
|
Product C |
70% |
You are required to tabulate the above information to present comparative profit and loss statements for each zone and for each product.