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In case of semi variable costs, find out the fixed cost component Particulars 60% 80% Rs...

In case of semi variable costs, find out the fixed cost component

Particulars 60% 80%
Rs Rs
Raw Materials 120000 160000
Direct wages 180000 240000
Interest on loan 40000 40000
Telephone Expenses 30000 36000
Depreciation 25000 25000
Factory Rent 50000 50000
Office Salaries 480000 640000
Overage Charges 15000 18000
Sales Commission 12000 16000
Delivery Expenses 62000 66000

A. Giving proper working notes, identify the costs into Fixed Costs, Variable Costs and
Semi variable costs.
B. In case of semi variable costs, find out the fixed cost component.

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