COST PER PRODUCT & PRICE PER UNIT

GROUP MEMEBERS

MUVENTHAN S/O SEGAR 23DLS17F2073

UGARAAJ S/O SEGAR 23DLS17F2089

1.NUMBER OF PRODUCT TO BE SOLD

- 100

2.COST INVOLVED

NO ITEMS RM

A.COST OF GOOD SOLD (COGS)(UNIT)

PRODUCT A : USB CABLE (RM10X100) 1000

PRODUCT B : PEN DRIVE (RM20X50) 1000

B.OPERATING EXPENSES

PETROL FARE 200 200

UTILITY (INTERNET/TELEPHONE/ETC) 200 200

COMMISION 50 50

OTHERS 6 6

TOTATL COST 1356 1356

3.COST PER UNIT

PRODUCT A

1356 ÷ 10 = RM 135.60

PRODUCT B

1356 ÷ 120 =RM 67.80

4.MARKUP RATE(%)

PRODUCT A - 40%

PRODUCT B – 10%

5.PRICE PER UNIT

PRODUCT A

10 X (1+0.4) = RM14.00

PRODUCT B

20 X (1+0.1) = RM 22.00

6.ESTIMATATED TOTAL SALE

PRODUCT A SALES (JANUARY 2019 – MARCH 2019)

MONTH ESTIMATED UNIT SOLD PRICE PER UNIT (RM) TOTATL (RM)

JANUARY 40 14 560

FEBRUARY 35 14 490

MARCH 25 14 350

TOTAL SALES 1400

PRODUCTS B SALES (JANUARY 2019 – MARCH 2019)

MONTH ESTIMATED UNIT SOLD PRICE PER UNIT (RM) TOTAL (RM)

JANUARY 25 22 550

FEBRUARY 35 22 770

MARCH 40 22 880

TOTAL SALES 2200

7.ROI

PRODUCT A

ROI = (TOTAL REVENUE - TOTAL COST ) / TOTAL COST X 100%

= (1400 – 1356) / 1356 X 100%

=3.24%

PRODUCT B

ROI = ( TOTAL REVENUE – TOTAL COST) /TOTAL COST X 100%

= 2200 – 1356/1356 X 100%

=62.24%

TODAY I 'VE BEEN GIVEN A TASK BY MADAM.ALIYAH TO COMPLETE OUR COST PER PRODUCT & PRICE PER UNIT LIST. WE HAVE DONE OUR CALCULATION TABLE OF OUR BUSINESS. THESE ARE OUR TARGETED BUSINESS PLAN.