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Direct cost

Cost for material

Jan Feb March April

Draper 14,380,000 14,667,600 15,254,304 16,017,019

Cotton 12,942,000 14,236,200 15,659,820 17,225,802

Total 27,322,000 28,903,800 30,914,124 33,242,821

Labour cost

Jan Feb March April

Rate per unit 10,000 10,000 10,000 10,000

Total units 719 733 763 801

Total labour cost 7,190,000 7,333,800 7,627,152 8,008,510

EXPENSES

Jan Feb Mar April

Decoration per unit 10,000 10,000 10,000 10,000

Total units 719 733 763 801

Total expenses 7190000 7333800 7627152 8008509.6

Direct material VND

Needle, thread and package 116

Sales

January February March April

Quantity 719 733 763 801

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May June Total

17,298,381 19,028,219 96,645,523

18,948,382 20,843,220 99,855,425

36,246,763 39,871,439 196,500,947

May June Total

10,000 10,000 60,000

865 951 4,832

8,649,190 9,514,109 48,322,761

May June Total

10,000 10,000 60,000

865 951 4,832

8649190.37 9514109.4 48,322,761

May June Total

865 951 4832

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Indirect cost (FC)

Production overheads

Jan Feb March April

Indirect wages

Store staff 2,600,000 2,600,000 2,600,000 2,600,000

Security and parking 600,000 600,000 600,000 600,000Total indirect wages 3,200,000 3,200,000 3,200,000 3,200,000

Indirect expenses

Renting a store 8,000,000 8,000,000 8,000,000 8,000,000

Utility 1,000,000 1,000,000 1,000,000 1,000,000

Total indirect expenses 9,000,000 9,000,000 9,000,000 9,000,000

Total production overheads 12,200,000 12,200,000 12,200,000 12,200,000

Administration overheads

Jan Feb March April

Office salary 18,800,000 18,800,000 18,800,000 18,800,000

Depreciation for infrustructure 350,000 350,000 350,000 350,000

Total adminstration overhead 19,150,000.00 19,150,000.00 19,150,000.00 19,150,000.00

SELLING OVERHEADS

Jan Feb Mar April

MKT and Advertising 2000000 2000000 2000000 2000000

Total selling overheads 2,000,000 2,000,000 2,000,000 2,000,000

Indirect cost (VC)

January February March April

Needle, thread and package cost per 116 116 116 116

Total units 719 733 763 801

Total variable overhead cost 83404 91744 100919 111011

Sales

January February March April

Quantity 719 733 763 801

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May June Total

2,600,000 2,600,000 15,600,000

600,000 600,000 3,600,0003,200,000 3,200,000 19,200,000

8,000,000 8,000,000 48,000,000

1,000,000 1,000,000 6,000,000

9,000,000 9,000,000 54,000,000

12,200,000 12,200,000 73,200,000

May June Total

18,800,000 18,800,000 112,800,000

350,000 350,000 2,100,000

19,150,000.00 19,150,000.00 Err:522

May Jun Total

2000000 2000000 12000000

2,000,000 2,000,000 12000000

May June Total

116 116 696

865 951 4832

122112 134323 643513

May June Total

865 951 4832

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Breakeven for the first month

Fixed Cost

Indirect labor 3,200,000

Indirect expenses 9,000,000

Administration overhead 19,150,000

Selling overhead 2,000,000Total fixed cost 33,350,000

Variable Cost per unit

DL 10,000

DM 38,000

VO 10,116

58,116

Selling price 104,500

Contribution per unit 46,384

Breakeven 719