गत महिनाको लागत सम्बन्धी विवरण निम्नानुसार छ: The information regarding the cost records of the last month is as under: प्रत्यक्ष सामग्री खपत (Direct materials consumption) Rs.2,50,000 प्रत्यक्ष…

Solution:

Step 1: Calculate Factory Overhead Allocation Rate

Factory overhead is allocated on the basis of Direct Labour Cost (DLC). Given:

• Total Factory Overhead = Rs. 3,00,000
• Total Direct Labour Cost (for allocation base) = Rs. 2,50,000

\text{Factory Overhead Rate} = \frac{\text{Total Factory Overhead}}{\text{Total Direct Labour Cost}} = \frac{3,00,000}{2,50,000} = 1.2 \text{ (or 120%)}

Step 2: Calculate Administrative Overhead Allocation Rate

Administrative overhead is allocated on the basis of Factory Cost. First, compute Total Factory Cost: $$\text{Total Factory Cost}=\text{Direct Materials}+\text{Direct Labour}+\text{Factory Overhead}$$ $$=2,50,000+2,50,000+3,00,000=\text{Rs. }8,00,000$$

Now, compute the Administrative Overhead Rate: \text{Administrative Overhead Rate} = \frac{\text{Total Administrative Overhead}}{\text{Total Factory Cost}} = \frac{2,00,000}{8,00,000} = 0.25 \text{ (or 25%)}

Step 3: Compute Total Cost for Tender Estimation

Given:

• Direct Materials (for tender) = Rs. 1,25,000
• Direct Labour (for tender) = Rs. 80,000

Factory Overhead (for tender): $$=\text{Direct Labour}\times \text{Factory Overhead Rate}=80,000\times 1.2=\text{Rs. }96,000$$

Factory Cost (for tender): $$=\text{Direct Materials}+\text{Direct Labour}+\text{Factory Overhead}$$ $$=1,25,000+80,000+96,000=\text{Rs. }3,01,000$$

Administrative Overhead (for tender): $$=\text{Factory Cost}\times \text{Administrative Overhead Rate}=3,01,000\times 0.25=\text{Rs. }75,250$$

Total Cost (for tender): $$=\text{Direct Materials}+\text{Direct Labour}+\text{Factory Overhead}+\text{Administrative Overhead}$$ $$=1,25,000+80,000+96,000+75,250=\text{Rs. }3,76,250$$

Step 4: Compute Selling Price (Including 20% Profit)

$$\text{Sales}=\frac{\text{Total Cost}}{1-\text{Profit Margin}}=\frac{3,76,250}{1-0.20}=\frac{3,76,250}{0.80}=\text{Rs. }4,70,312.50$$

Final Tender Price (rounded to nearest rupee): Rs. 4,70,313 (or Rs. 4,70,312.50 if exact value is preferred).

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Note: The calculation follows the absorption costing method, where both factory and administrative overheads are allocated to the product cost. The selling price is derived by adding a 20% profit margin on sales.