ECONOMICS
A. CAPITAL COST (i) Land = Rs. 1,00,000 (ii) Ponds = Rs. 80,000 (iii) Pipes = Rs. 20,000 (iv) Diesel engine = Rs. 25,000 ------------------- Total capital cost = Rs. 2,25,000 --------------------- b. VARIABLE COST: (i) Lime 150 kg x Rs. 5 = 750 (ii) Manure 8000 kg x Rs. 1 = 8,000 (iii) Urea 200 kg x Rs. 10 = 2,000 (iv) Super phosphate = 3,000 (v) Potash 40 kg x Rs. 8 = 320 (vi) Fingerlings = 1,500 (vii) Feed cost (3000 kg x Rs 20) = 60,000 (viii) Labour cost = 1,000 (ix) Drugs = 1,000 --------------- Total variable cost =Rs.77, 570 ----------------
c. FIXED COST: (1) Depreciation (a) Pipes @ 20% on Rs. 20,000 = Rs.4,000 (b) Diesel engine @ 10% on Rs. 25,000 = 2,500 (2) Interest on capital (a) Cost @ 10% on Rs. 2,25,000 = 22,500 (3) Interest on variable cost Cost @ 12% on Rs. 17570 = Rs. 2,107 (4) Repairs and maintenance = Rs.15,000 (5) Taxes = 0 (6) Insurance = Rs. 2,000 ------------------- Total Fixed Cost = Rs. 48,107 ------------------- D) Income Yield = 2000 kg x Rs.100 =Rs. 2, 00,000 E) Total cost = Fixed cost + Variable cost Rs. (77570 + 48107) = Rs.1,25, 677 F) Profit Rs. 200000 – Rs. 65,677 =Rs. 1, 36,323 G) Cost benefit ratio On total variable cost = 2.28 On total cost = 1.59 |