prepare a statement showing the relative profitability of the two products 618488

A company is making a study of the relative profit-ability of the two products A and B in addition to direct costs, indirect selling and distribution costs to be allocated between the two products, which are provided as follows:

Insurance coverage for inventory (finished)

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78,000

Storage costs

1,40,000

Packing and forwarding charges

7,20,000

Salesman salaries

8,50,000

Invoicing costs

4,50,000

Other details are given here:

Product A

Product B

Selling price per unit (Rs.)

500

1,000

Cost per unit (inclusive of indirect selling & distribution costs)

300

600

Annual sales (in units)

10,000

8,000

Average inventory (units)

1,000

800

Number of Invoices

2,500

2,000

One of the product A requires a storage space twice as much as product B. The cost of packing and forward one unit is the same for both the products. Salesmen are paid salary plus commission @ 5 per cent on sales and equal ammount of efforts are put forth on the sales of each of the products

Required: (1) Set up a schedule showing the apportionment of indirect selling and distribution costs between the two products. (2) Prepare a statement showing the relative profitability of the two products

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