00:00bismillah hir rahman ir raheem
00:02assalam o alaikum dear students and viewers
00:04welcome to my youtube channel dj learner points
00:06in today's video tutorial
00:08we will solve
00:10ECO 60102
00:12we will solve
00:14ECO 60102
00:16and
00:18related
00:20scenarios
00:22we will study
00:24related requirements
00:26we will move
00:28forward
00:30we will read out
00:32the statement
00:34then we will move
00:36forward
00:38the favorite chicken brand
00:40in pakistan
00:42this brand has been
00:44working successfully
00:46for many years
00:52it has outlets in various cities
00:54especially expanding
00:56its business
00:58all over the pakistan
01:12no compromise on quality
01:14is the secret of its success
01:22it provides variety of
01:24ready to cook and fully cooked
01:26chicken products
01:38suppose you have
01:40assigned the task to
01:42perform break-even analysis
01:44for this brand
01:46to analyze its performance
01:54the hypothetical data
01:56required for analysis
01:58is given below
02:10current total fixed cost
02:12incurred by this brand
02:14in production period
02:16is equal to 10,000
02:24fixed cost
02:26incurred by this brand
02:28is equal to 1,000,000
02:32variable cost per unit
02:34500
02:36price per unit
02:381000
02:40tax rate on income
02:4220%
02:4420%
02:46requirements
02:52Calculate the break-even
02:54level of output
02:56required to get the desired
02:58target income without tax
03:00of Rs. 250,000
03:02by using the above given data
03:08break-even level of output
03:10determine
03:12the desired income
03:14of Rs. 250,000
03:16without tax
03:30Calculate the break-even
03:32quantity of output
03:36required to get
03:38desirable after tax income
03:40of Rs. 250,000
03:42by using the given data
03:44Calculate the break-even
03:46level of output
03:48required to get
03:50desirable after tax income
03:52of Rs. 250,000
03:54without tax
03:56of Rs. 250,000
03:58by using the above given data
04:14Calculate the break-even
04:16level of output
04:18required to get
04:20desirable after tax income
04:22of Rs. 250,000
04:24without tax
04:26of Rs. 250,000
04:28without tax
04:30of Rs. 250,000
04:32without tax
04:34of Rs. 250,000
04:36without tax
04:38of Rs. 250,000
04:40without tax
04:42determinerite
04:44desired after tax
04:46income
04:48of Rs. 250,000
04:50without tax
04:52of Rs. 250,000
04:54without tax
04:56of Rs. 250,000
04:58without tax
05:00of Rs. 250,000
05:02without tax
05:04have interest
05:06have interest
05:08have interest
05:10We are determining output level in BEE units
05:15Fixed Cost plus Target Income divided by Contribution Margin per Unit
05:19This is the formula
05:21What we did
05:23Fixed cost was 1 million plus
05:26Target Income was 250,000
05:31Contribution Margin is
05:33Sales Price per Unit minus Variable Cost per Unit
05:371000 minus 5
05:39We got
05:411.2 million
05:43or you can say
05:4512,50,000 divided by 500
05:47The output level we got
05:49To achieve this income
05:54Without Tax
05:56You have to produce 2500 units
06:00You have to achieve this output level
06:03Part 2
06:05After Tax is same as I told you before
06:08After Tax
06:10Desired Amount
06:12Increased
06:14400,000
06:16I request you
06:18If I make any mistake
06:20In calculation or
06:22You can ask me in the
06:24Comment Section
06:26If you want to contribute
06:28If there is any error or mistake
06:30You are most welcome
06:32So that everyone can benefit
06:34Discussion corrects things
06:37Fixed Cost plus Target Income
06:39Contribution Margin per Unit
06:41This time fixed cost is same
06:43But Desired Income increased
06:45250,000 to 400,000
06:47So
06:49Contribution Margin will be same
06:51500
06:53What is the difference
06:55When Income increased
06:57The output level also increased
07:01To achieve this
07:03We have to produce 2800 units
07:05We have to produce
07:07But also have to sell
07:09Break even
07:11Analysis
07:13Ended
07:15Desired Income
07:17Part 3
07:19Margin of Safety
07:21Value
07:23Determines
07:25Expected or Actual Sales
07:27Minus Break Even Sales
07:29Expected or Actual Sales
07:31We had
07:3326,90,000
07:35and 25,00,000
07:37We had both
07:39What is the Margin of Safety
07:41190,000
07:43Here
07:45I will write
07:47Address
07:49caring247
07:51at
07:53email.com
07:55Here
07:57If someone
07:59Want to become Online Tuition
08:01Accounting
08:03You can contact me
08:05Here
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08:09WhatsApp Number
08:11If you like the video
08:13Like
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08:17Thanks for watching
08:19Assalam-o-Alaikum
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