रण (Illustration) 2 \( 60 \% \) क्षमता के लिए निम्नलिखित समकों की सहायता से \( 80 \% \) तथा \( 100 \% \) क्षमता पर उत्पादन के लिए बजट With the help of following data for a \( 60 \% \) activity, prepare a budget for production at \( 80 \% \) and \( 100 \% \) capacity : \( 60 \% \) क्षमता पर उत्पादन (Production at \( 60 \% \) capacity) \( \begin{array}{lr}\text { सामग्री (Materials) } & \text { ₹ } 100 \text { per units } \\ \text { श्रम (Labour) } & \text { ₹ } 40 \text { per unit } \\ \text { व्यय (Expenses) } & \text { ₹ } 10 \text { per unit } \\ \text { कारखाना व्यय (Factory Expenses) } & \text { ₹ } 40,000 \text { ( } 40 \% \text { fixed) } \\ \text { प्रशासनिक व्यय (Administration Expenses) } & \text { ₹ } 30,000 \text { ( } 60 \% \text { fixed) }\end{array} \)

To prepare a budget for production at \( 80\% \) and \( 100\% \) capacity based on the given data for \( 60\% \) capacity, we will follow these steps: ### Step 1: Calculate Total Costs at \( 60\% \) Capacity 1. **Materials Cost**: - Cost per unit = ₹100 - Total units at \( 60\% \) capacity = \( 60\% \) of total production units (let's assume total production units at \( 100\% \) capacity is \( X \)). - Therefore, units at \( 60\% \) capacity = \( 0.6X \). - Total materials cost = \( 100 \times 0.6X = 60X \). 2. **Labour Cost**: - Cost per unit = ₹40 - Total labour cost = \( 40 \times 0.6X = 24X \). 3. **Expenses**: - Cost per unit = ₹10 - Total expenses = \( 10 \times 0.6X = 6X \). 4. **Factory Expenses**: - Total factory expenses = ₹40,000 (with \( 40\% \) fixed). - Fixed portion = \( 0.4 \times 40,000 = 16,000 \). - Variable portion = \( 40,000 - 16,000 = 24,000 \) (this will increase with production). 5. **Administrative Expenses**: - Total administrative expenses = ₹30,000 (with \( 60\% \) fixed). - Fixed portion = \( 0.6 \times 30,000 = 18,000 \). - Variable portion = \( 30,000 - 18,000 = 12,000 \) (this will also increase with production). ### Step 2: Calculate Total Costs at \( 80\% \) and \( 100\% \) Capacity #### For \( 80\% \) Capacity: 1. **Units at \( 80\% \)**: - Total units = \( 0.8X \). 2. **Materials Cost**: - Total materials cost = \( 100 \times 0.8X = 80X \). 3. **Labour Cost**: - Total labour cost = \( 40 \times 0.8X = 32X \). 4. **Expenses**: - Total expenses = \( 10 \times 0.8X = 8X \). 5. **Factory Expenses**: - Fixed portion = ₹16,000. - Variable portion = \( \frac{24,000}{0.6} \times 0.8 = 32,000 \). - Total factory expenses = \( 16,000 + 32,000 = 48,000 \). 6. **Administrative Expenses**: - Fixed portion = ₹18,000. - Variable portion = \( \frac{12,000}{0.6} \times 0.8 = 16,000 \). - Total administrative expenses = \( 18,000 + 16,000 = 34,000 \). #### For \( 100\% \) Capacity: 1. **Units at \( 100\% \)**: - Total units = \( X \). 2. **Materials Cost**: - Total materials cost = \( 100 \times X = 100X \). 3. **Labour Cost**: - Total labour cost = \( 40 \times X = 40X \). 4. **Expenses**: - Total expenses = \( 10 \times X = 10X \). 5. **Factory Expenses**: - Fixed portion = ₹16,000. - Variable portion = \( \frac{24,000}{0.6} \times 1 = 40,000 \). - Total factory expenses = \( 16,000 + 40,000 = 56,000 \). 6. **Administrative Expenses**: - Fixed portion = ₹18,000. - Variable portion = \( \frac{12,000}{0.6} \times 1 = 20,000 \). - Total administrative expenses = \( 18,000 + 20,000 = 38,000 \). ### Step 3: Summarize the Budget Now, we can summarize the total costs for \( 80\% \) and \( 100\% \) capacity: #### At \( 80\% \) Capacity: - Total Materials Cost: \( 80X \) - Total Labour Cost: \( 32X \) - Total Expenses: \( 8X \) - Total Factory Expenses: ₹48,000 - Total Administrative Expenses: ₹34,000 **Total Cost at \( 80\% \) Capacity**: \[ \text{Total Cost} = 80X + 32X + 8X + 48,000 + 34,000 = 120X + 82,000 \] #### At \( 100\% \) Capacity: - Total Materials Cost: \( 100X \) - Total Labour Cost: \( 40X \) - Total Expenses: \( 10X \) - Total Factory Expenses: ₹56,000 - Total Administrative Expenses: ₹38,000 **Total Cost at \( 100\% \) Capacity**: \[ \text{Total Cost} = 100X + 40X + 10X + 56,000 + 38,000 = 150X + 94,000 \] ### Conclusion The budget for production at \( 80\% \) and \( 100\% \) capacity is summarized as follows: - **At \( 80\% \) Capacity**: \( 120X + 82,000 \) - **At \( 100\% \) Capacity**: \( 150X + 94,000 \) This provides a clear budget framework based on the given data for \( 60\% \) capacity.