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», 200, 100, 3,000, ——2.000, — 51.600, —~ LL., 3.23.64), 7,500, 1,200, 250, 100, 140, =: 5.840, == 15.030 15,030, 3,38,630, 40,000, 3,78,630, ___ 50.000, 3,28,630, , 6,000, 1,800, 6,000, , [Illustration 26:, , National Refrigerators Co. Ltd., 31st March, 2015. The Summarised Trading &P, , , , To Materials, , To Direct Wages, , To Factory Overheads, To Gross Profit (c/d), , To Salaries, , To Taxes, Rates & Insurance, To Sales Expenses, , To General Expenses, , To Net Profit, , , , Following estimates w, (a) 1,200 Units of Re, (b) The Prices of Mater, , , , Particulars, , , , nay, , , , 4,49, UUU, , , , h, as manufactured and sold 1,000 Refrigerators during the year ended, , rofit and Loss Account for this year is given below :, , , , , , , , , , 80,000, 1,20,000, 50,000, _1,50,000, , By Sales, , , , , , , , , , , , , , , , , , _4,00,000 4,00,000, 60,000 | By Gross Profit (b/d) 1,50,000, , 10,000, 30,000, 20,000, 30,000, , 1,50,000, , |=, , , , , , 1,50,000, , , , e made for the next year (2015-2016) : igerators will be manufactured and sold during 2015-2016., als will increase by 20% as compared to 2014-15., , (c) Labour Rates will show an increase of 5%., , (d) Factory Overheads will, (e) There will be noc, , , , ease in proportion to combined increase in Material and Labour Cost., , xe in Selling Expenses per unit., , (f) Other Expenses will remain unaffected even after increase in the volume of production., , Prepare a Statement showing, , on Sales in 2015-2016., , Estimated Selling Price of 1,200 Refrigerators so as to realise 10% Profit, , =, iS, wel, , =|, i=, , 7), , ES, a