A business produces 200 units of a product by making the following expenditure:

(i) Materials—Rs. 30,000; (ii) Labour—Rs. 20,000; (iii) Factory Overheads—Rs. 4,000; (iv) Administrative Overheads—Rs. 5,754; and (v) Selling and Distribution Overheads—Rs. 1,500.

The products are sold at a price of Rs. 400 per unit.

The above expenditures are classified into fixed and variable types as follows:

Expenditure

Fixed

Variable

i. Materials

Nil

100%

ii. Labour

50%

50%

iii. Factory Overheads

25%

75%

iv. Administrative Overheads

100%

Nil

v. Selling & Distribution Overheads

60%

40%

From the above information, determine the following:

  1. Total Variable Costs and Fixed Costs.
  2. Contribution.
  3. P/V Ratio.
  4. BEPS in units and in value.