COST CONCEPTS AND COST SHEET | 1ST CLASS | BCOM | SEMESTER 2 | COSTING

Added: 2026-06-02

[00:00:00]If there are six classes, then six means join exactly at that time or join 2 minutes earlier, it will be better, then will we be able to start the class on time, let's start, okay, take out your copies, everyone, it is a costing class, so you will need a lot of copies and you must have done well in semester one, there is nothing in semester one, actually there is nothing in the entire B.Com, why do we do this degree, right, to get married, people need some degree even for marriage and why do they need another degree, this is eligibility for other courses. When you do MBA etc. or go into banking etc., they require a graduation degree. Ok?

[00:00:37]What do those who are unable to do it do?

[00:00:38]After failing again, they get a degree.

[00:00:41]So don't read in that situation. That's why we study B.Com.

[00:00:44]B.Com has no more use for you in life than this.

[00:00:46]Ok? Before the class started, I gave you a very motivating message about doing B.Com. So your value is not more than this. So you should always do some more courses in your life which you like. It is not necessary to do the same prototype CA, CA, CMA, do anything good, today is the era of AI and there are many courses, we will discuss it comfortably in the future, so look at your costing, first of all, in our study material, you have been given such an easy syllabus, okay, earlier, in CBSE, the syllabus used to be big, this costing of semester two was given to you separately once in two, then in four, it was given in small parts, so see here, you have given a total of five chapters in which your theory is also there. Means it is a very easy syllabus.

[00:01:31]Which one are we going to do first? Question sheet. The basic concept will remain and so will the questions. So you will see that there will be so many questions in the question.

[00:01:39]Obviously you have to solve all these.

[00:01:41]We will solve all this while sitting in the class.

[00:01:42]Some will do it as homework. So this is all the time pass part. Now we will get to work and don't worry about questions. Don't do it. Don't do what is.

[00:01:53]Keep yourself muted. I had asked you to unmute only for doubts.

[00:01:55]Yes.

[00:01:58]Okay let's start if you have any doubt then just unmute and ask but if there is something like this you have to talk to a friend or anything then you can do that comfortably ok let's start so look at the cost sheet first of all let's understand the concepts of cost first let's understand what costing is costing is probably coming for you for the first time in life right now maybe why am I saying this sir you do n't know if you are teaching then you are teaching that's why I am saying this because costing is this WB board which I used to study West Bengal board if anyone is from West Bengal board are you both online then you probably had cost and tax in 11 and 12 so are you coming for the first time yes from which college come soon next time okay good what is your name very good so you are studying costing for the first time if you are from WB board then you have studied it before tell me why are you saying for the first time you are lying there was no costing in WB board you are lying no no it does not happen in all of them Does it not happen separately? Okay, okay, okay, so whatever it is, anyway, whose it was, whose it was not, so let us understand from the beginning what the cost is. Just like you have come from your home, how did you come here? By metro, someone came by metro, someone by bike, bike, oh my God, goodbye, which bike do you ride?

[00:03:14]I did not ride, you rode, someone else was riding, then what is the benefit for you? Okay, someone came by bus, okay. The point is, someone came by metro and what I mean to say is that she is saying bike, I am saying that she must have come by auto, right, by which bike did you come? Metro. You also came by metro. Does n't anyone come by bus these days? You are rich. Yes. No, brother, we travel by bus only.

[00:03:32]So suppose ₹10 would have been invested in this, ₹15 would have been invested in this. Did it seem a bit expensive? This must have cost ₹40. Ok? So whatever it is, what is it?

[00:03:43]What is this about your coming and going? What is the cost? Oh yes and no. What is the cost of travel?

[00:03:49]Laddu cost is.

[00:03:51]This is not a cost. Ok. So now you are going to read all those things which after reading you will feel that B.Com is really a little important. A B.Com degree is not required just for marriage.

[00:04:00]Ok? Because you don't know anything. We do not call this cost.

[00:04:04]Ok? What do we call this?

[00:04:06]Very good from today. Now you are coming on the right track. This is your expense. So how do you differentiate cost and expense? How will you differentiate cost and expense? Think. There will be no asset creation from the expense. There will be no asset creation. Now you see, what will you tell the bus driver tomorrow, if he has to go back, will he take the money or not?

[00:04:31]Yes expense means the service ends the moment you make the payment.

[00:04:36]Right? What is the cost? What is the cost? Cost results in this results in a creation of asset. Creation of Asset If we leave aside the accounting aspect, if you see normally there is stock in your business, you must have heard that stock, what does stock mean, what is stock, oh yes sir, I have heard that what is a stock, I do n't know anything about inventory, it is its synonym, what does it mean, I am asking about it, Vishal's name is so good, Vishal thought, do some huge work, tell me would you mean by inventory? How many types of inventory are there quickly?

[00:05:22]Everybody at Yes Online? Don't feel bad if you feel like you're being ragged. Ok? But this is the basic question that you should know at this age.

[00:05:32]Right? What is inventory? How many types of inventory are there? Say. Don't know. Yes anybody three. Ok. Sachin is our man. Look at the raw material. Ok? and WIP and Finish Goods. Ok? There are three types of inventory. What does it take to make this? It costs money to make it.

[00:05:52]What costs are incurred? This is what is in your syllabus. Material, labor and overhead. Look, this is what your syllabus has been made for.

[00:06:01]Similarly, things are designed in your syllabus so that you can study in an orderly manner.

[00:06:06]Look at the cost sheet and then you are learning about material, labor and overhead. Are you getting the point? How are cost concepts formed? Ok. What will happen with the now cost?

[00:06:16]An asset will be created. And what is that asset? Inventory. Right? Where do you show inventory?

[00:06:22]Hey, where are the assets?

[00:06:25]in the balance sheet. The asset side of the balance sheet is shown as inventory. And hence we say that cost will be incurred to create an asset. And what is expense? Whatever you spent today, its service will end today itself. It will be clear that the difference between the cost and the expense is great. Now listen further and carefully. You will enjoy it a lot because the question itself is so easy that you may not know the answer. Right? Now that we know what types of costs are there, how is the cost formed? Made from material, made from labor, made from overhead, this made inventory. But I am telling you a very easy thing. I am writing on the screen. You will see that what are you writing? Write, has anyone become big? He is not writing. Leave it and understand it first. He will download it. What is this, recording is also available in the app. Go home and write it with your love.

[00:07:16]Ok? Take a screenshot. At last we will keep this screen. Take a screenshot.

[00:07:19]Writing at home. Don't waste time and write. Ok? We are now in the digital age. What if there is any benefit in writing it? No. Conceptualize it in your mind.

[00:07:27]Look, there is no much benefit in solving it yourself.

[00:07:29]If you don't have understanding.

[00:07:31]Now look, you didn't know the cost. I did not know your expenses. You are 18-19 years old. How much did everyone get? It must have been 189, right, it has been 189, and what will you do with marriage, friend, now that you are of marriage age, you will not know the cost, what is the expense of your wife, if you had a wife, then what is the cost, what is the expense, tell me what would be her cost, what would be the expense, the cost of horse, bracelet, jewellery, which is the expense of marriage, okay, it results in the creation of an asset and what is that asset, why are you thinking so much? When you take dowry by doing wrong things. Yes, that is the creation of assets. Ok. Look here, someone 's comment has come online. Looks like some good answer will come. Wife and Baba are very bad. Wife is not a cost. What is your wife saying, friend? Anyway, anyway, we leave the matter aside.

[00:08:23]We do some good things. Now I am going to write something.

[00:08:27]Look very carefully at the screen. Look at this.

[00:08:29]Heard about it?

[00:08:31]heard? very good. Heard about it? Very good, have you heard about it or not, very good, have you heard the name, right, what does fixed cost mean, what does fixed cost mean, its service will be taken by spending it at one time, its service will be taken by spending it at one time, like once the plant is bought, once the plant is bought, first of all understand this, I have explained to you again and again that if you buy the plant once, it becomes an asset. Then that cost is no longer there.

[00:09:10]Right?

[00:09:12]Right? Tell me what is fixed cost?

[00:09:14]Everybody rant. Rent is a fixed cost.

[00:09:17]Ok? So whatever this brother's name is, I am not going into that. What is the name? Sungi. Okay, I'm sorry, you said rent. So you are identifying the cost by name.

[00:09:27]If I tell you to change the name of the cost. Let me tell you some names which you have not heard. So think about how you will respond. Ok? Now I am telling you people, do you know what the cost is?

[00:09:48]What is a motherboard semiconductor? Which of the three costs?

[00:09:54]Bandwi right. Since childhood, cost has been taught in the same way that cost or account, whatever you have read, now you are guessing, none of the three was cost for you because all those are assets, right, what is motherboard, it is an asset, inventory of some company, okay, so now we will summarize not with name, from today we will not call cost by name, okay, if someone says the name, we will say we do not know what it is, right, what will we do, we will answer, we do not know, first he says expense included regardless of production.

[00:10:28]very good. So Ayush says that that is an expense sir which happens regardless of production. Much better answer is that brother, if suppose here we say in the class that we pay ₹00 rent, then whether one student studies there or 50 students study there, the landlord will never change the rent from us.

[00:10:45]This means, regardless of production, what will be our rent amount? It will remain the same. It will not be changing.

[00:10:53]Similarly, if we now stop defining this thing item wise.

[00:10:56]Meaning, I will not decide rent, salary, electricity just like that, but I will decide in such a way that I will see the data, analyse it and then tell whether it is fixed or variable or semi-variable. Ok?

[00:11:13]Before that let me write some definitions for you.

[00:11:15]What will we write for fixed cost? Say.

[00:11:22]Look, it is a very simple fixed irrespective of production. Ayush Bhai said the right thing that it is a fixed irrespective of production. Listen to variable costs.

[00:11:38]What will we write?

[00:11:40]Someone please tell me about variables. Give quick answers about variable costs.

[00:11:46]Give me a quick answer about variable cost.

[00:11:49]Say it, say it, production is directly linked to production, so it says cost linked to production, but how am I going to get it written from today so that you never have any error in your life, what am I writing about cost, see what I am writing in variable cost, I am digesting it, what is this variable cost, it is fixed, but the unit is fixed, how are you trying to digest it in a new way, like it may take some time to digest it, but I will explain it with your own example.

[00:12:24]Suppose you came here to study with me. Now what is my rent here for me? It is fixed. Because it is irrespective of production. Now Somya also entered. But what changed the rent? not change. But now Somiya entered. What will he say to me now? Sir please give me study material.

[00:12:43]Right? You entered, you will also speak. So that means every person will ask us for study material. So, as the number of students increases, the cost of study material will increase. Now but the study material I am offering is that I printed the entire set of study material at a cost of ₹500. Will this ₹500 change with Soumya's arrival? There will be a change with the arrival of A or Madhu. Tell me the answer. Tell me the truth. There will be no change. It will never change.

[00:13:12]If 100 students come, will this change to 500? No. Now it will be in your mind that sir, yes if 100 comes then it will change. How? Will you have to do 500 * 100? No.

[00:13:23]What did I write here? Unit on fixed.

[00:13:26]Meaning, how much is the study material I am giving to a child?

[00:13:31]So 500 per student. This can never change throughout the course. Right? So how much worth of books will the student who comes to me take with him alone? He will take only Rs 500. He cannot take it beyond that. So what does variable cost mean? It is always fixed on unit.

[00:13:51]Store this in your mind. what did you say? Variable cost is fixed per unit. Set this very clearly in your mind.

[00:13:56]what did you say? Variable cost is fixed per unit. Ok? Well sir, if 100 students come then what will you do with 500 students? If you do 100, how much will it be?

[00:14:09]500 what will you call this sir, did you have economics in economics in semester one, tell me yes, you had it in childhood also, you had it in 11-12 also, did you not have it, in which school do you study, no it should not be like this, no, well you must understand this much, economics means you understand a little bit, if you have studied it in semester one, then what is this called total variable cost, total variable cost, so sir what is this called variable cost per unit. So sir, what do you call this?

[00:14:42]unit.

[00:14:44]Ok? So this is the variable cost. This is the fixed cost. Sir, what will happen to the fixed cost? Suppose rent is fixed at Rs 500 sir. If there are 100 children then there are 100 students each.

[00:14:58]If there are 500 students then 600 semesters. Ok? This does not change same for every category. Now what came last?

[00:15:13]Semi-variable. What is this? This is partly fixed and partly variable. Right? So it is partly fixed or partly variable. But it is very easy to talk about partially fixed or partially variable. But when you solve the sum, this is the most difficult part.

[00:15:35]This is the difficult part to understand.

[00:15:38]Ok? So first, if you want to make some short notes, then write these down, after that we will explain to you through more sums and data what is fixed cost, variable cost and semi-variable cost.

[00:15:48]Once you copy it a little bit, just a little bit roughly. Quickly take 5 minutes and just copy it.

[00:15:58]Yes, it is okay, it might have happened by mistake that I am using it online too much sir, the rest of the subjects, oh if I study one today then I will study the other tomorrow. Read it all at once. It's done, now let us understand all these concepts once with the help of some data.

[00:20:28]Ok? How is all this made? So come let's look at the question once.

[00:20:54]Let's take a look at question number 16.

[00:20:56]So, all your yearly papers etc. are also given in the book. So there is no need to do anything separately. Just do this much, it is enough for the exam. A manufacturing company provides you with the summary of its production costs at three production levels. So the production level is given as three and the cost item is given as well. See, the name is not given because you have reached semester two and you are doing a B.Com course, so to bring you to a maturity level, they did not give you the name so that a person can easily write the answer using the name, if it is not there then it is a different matter if it is wrong but a person does write it, like if rent was written, salary was written, wages was written then anything would have been written, it is a variable and they would have written it, but what did these people do, they gave it the name Cost A B C, now this could be raw material, it could be salary, anything could be there in its name, that is why what did they do, they made it A B C. He said, now find out and tell me. Please read the question first. what is written? The statements indicate the cost behavior for their cost items. Behavior means what do you mean by behavior? Behaviour means what we just wrote, these are the behaviours. It is fixed. It is variable and it is semi- variable. So he is saying, now tell me brother, what is fixed in this? Which is the variable? Which is a semi variable? Three so production level given. He said if we had made 1000 units then it would have been this much, if we had made 2000 then it would have been this much, if we had made 3000 then it would have been this much. So we gave away all the units of production.

[00:22:12]What did you give below along with it? Paid all the expenses. He says separately that if 1000 units are made then it will cost ₹5000 in A.

[00:22:20]How much will it cost in A if 2000 units are made? 5000. How much will it cost in A if they make 3000 units? 5000. So what do you think this cost is?

[00:22:29]What is the nature of this cost?

[00:22:31]Fixed cost.

[00:22:32]Fixed cost. Ok? So if we know that this is the nature of cost which is fixed. So what logic did we use to find out? Tell me what was the logic? The logic was that the cost was fixed irrespective of production. Because the production was changing, but still what was the cost? It remained the same across all. So when we write our answers in the exam, what will we write? First of all we will write this behavior.

[00:23:02]Ok? In this we will write A first.

[00:23:04]What will you write? Fixed cost.

[00:23:10]Seconds come in B. Now we will check B.

[00:23:13]What is in B? If we make 1000 units, how much will it cost?

[00:23:16]If it is 1400 then it is 2000, if it is 1800 then it is 3000 then it is 2200. This means change is happening at every level.

[00:23:23]And look at C also, changes are happening at every level.

[00:23:26]So as the change is happening, two things can happen. If K was in BC, I would double. So two things can happen. What could come? What will this cost either? Now will this be a variable or what? will be a semi variable. I am absolutely sure that it will not be fixed. The odd one out. So now which of these two variables is B or C?

[00:23:45]Which is a semi variable? How will you check?

[00:23:47]You cannot check the semi variable directly.

[00:23:49]What do you need to check? to variable costs. The logic behind this is to check because what is this? It is fixed per unit. Ok? So, let's see what the answer is. C is variable.

[00:24:02]Someone is saying C is semi variable. Let's see who is the right one. So for fixed par unit, we will have to first test whether brother B is fixed par unit or C is fixed par unit. How will you check? Get out your calculators. If not, take out your mobile. There is a calculator in that too.

[00:24:23]And start sitting with a calculator from the next class.

[00:24:26]So first of all let's test item B.

[00:24:28]So first of all write 1400 in your calculator and divide it by 1000 units, you get 1.4. Now if this 1.4 comes out same in the next division also, means it is coming out same in the second level division also. Same is happening in the third level division also.

[00:24:47]So we will assume that 1.4 is fixed.

[00:24:52]What does that mean? Variable cost. If this does not happen then will we make it happen? Explain the semi-variable cost first.

[00:25:00]Let's check the second level. Try 1800/2000.

[00:25:05]1800 / 2000 9 There is no need to do third testing.

[00:25:11]Because what if it was of variable nature? Same thing happens at all levels. It would have been fixed. Right? But it is not fixed at all levels. So what does this mean? Semi-variable cost. So we will write it in our answer.

[00:25:28]B semi variable ok now coming to C, test it once, test it with the same process which was told 3000 / 1000 6000 / 2000 like wise how much is it coming for sure, it is coming per unit 3, right so what can we call this, this is variable cost, how much is it coming per unit?

[00:26:03]Unit 3 is coming. Sir, why don't you write units in the rest? This was fixed but it has no meaning with the unit. This is a semi-variable. Its post-mortem will have to be done now. Ca n't leave this now. Why? There is nothing called semi-variable cost.

[00:26:15]Because what is written?

[00:26:17]What happens inside it? It is partially fixed. It is partially variable.

[00:26:22]So there is no such thing as a semi variable.

[00:26:24]So what do we have to do? It will have to be postmortemed and separated.

[00:26:27]How do we do it now?

[00:26:29]We will write that concept first. So we are going to tell you something about semi-variable cost.

[00:26:33]In this we will take out two parts. What parts? Tell me, only two parts can come out of this.

[00:26:38]What will come out?

[00:26:40]Yes. Some parts will be fixed. There is no need to speak partially. Partially means that some things will be fixed and some will be variable.

[00:26:46]So we will teach how the fixed portion is calculated and after that we will teach how the variable portion is calculated.

[00:26:52]So here we are writing the fixed part. What am I writing? Fixed part. Or what can we write about this? Portion.

[00:27:02]Ok? And what will you write here? Variable part.

[00:27:07]And either say it or portion. So we will break one cost. What will you take out by breaking it? What will you take out from that fixed and one? Variable. How will this come out now? They take a look.

[00:27:20]So first of all we will use a little economics.

[00:27:23]Studied Economics in childhood. We just talked about which one you read? Studied in class two or one.

[00:27:28]Right? Right now there is Economics again in Two.

[00:27:30]Right? You will have to read that too. So what will you do to remove the fixed part? How will you understand that thing?

[00:27:37]What was the formula for total cost in economics during childhood? What do you mean by total cost? Leave childhood aside.

[00:27:41]Leave aside those who have not studied economics.

[00:27:43]What does total cost mean?

[00:27:44]Fixed cost plus variable cost.

[00:27:46]very good. So total fixed cost plus total variable cost. This is what it means brother, whose? Of the total cost. If you want to derive fixed cost from this then it is not very difficult. What will happen? Total cost minus total variable cost.

[00:28:06]If we remove the variable portion from the total expenditure, what will be left? There will be a fixed portion.

[00:28:11]Right? Ok? Similarly, if you want to remove the variable part, it will also be removed. How does it come out? Basic Economics again, what is Variable Cost T VC equal to what, Total Variable Cost equal to what, the complaint above, no, by the way, don't tell me the stupid one, you made me wander here and there, no, I told you this one, what was this, it was variable cost per unit and look, it was variable cost per unit and by what was this multiplied by unit, so what came out to be total variable cost, so total total variable cost equal to units multiplied by variable cost.

[00:28:56]Ok? Now here is your data. Now from this you will take out the total variable cost and put it here. Right? The total cost is the given in the question. Sir, where is Given?

[00:29:10]let's watch. Total cost suppose whose are we doing right now? Of C. No sorry B 's. B was a semi variable, so we are doing it with B. So take the total cost at any level.

[00:29:20]What will happen? It will be 1400. So if you settle for a total cost of Rs 1400.

[00:29:25]Suppose if the total variable cost is calculated from here and placed here then the balancing figure will be TFC. Easy, this is the concept. Do you know what to do? But three levels are given to calculate variable cost.

[00:29:39]1400 and 1000 are also given. It has also been given for 1800 and 2000 and for 2200 and 3000.

[00:29:46]So if we divide it, it will be different for everyone. Remember we divided it. The first one came in 1.4. Then how much did the second one cost?

[00:29:54]9 came. The third one will bring something else. So sir, which one will be correct? Everything will go wrong. Isn't it? If you calculate the total variable cost from any one thing, then the remaining two will be wrong. You have to do it in such a way that the same results are achieved at all three levels. A formula was created for that. What was the formula created? He said, variable cost per unit is equal to change in cost, change in cost divided by change in units, what are we going to find out, we are finding this portion, we are going to find out variable cost per unit.

[00:30:34]Ok? What is its flower? Change in cost divided by change in units. Now what happens to this Phula?

[00:30:41]Whichever level you take, the answer will be the same.

[00:30:44]Any level means you will have to take any two levels. Whether you do it with 1000, 2000, or you do it with 2000, 3000. Do it with anyone or do it with 3000, 1000. The beans will come. Tell me which one would you like to do? Anybody say anything. Which one will you do?

[00:30:59]First two. That's ok. So change in cost means 1800 minus 1400, so we will subtract 1800 from 1400 and divide it by change in units, so change units means 2000 minus 1000, we will write 2000 minus 1000 here because it is in rupees, so it will come here. Okay, solve this and tell me how much is it costing me per unit on variable cost.

[00:31:30]Check it and tell me how much is it costing me per unit on variable cost.

[00:31:32]Yes 0.4 ok, I will confirm it one more time. Tell me Rishika, yes I will have to say, tell me 0.4 per unit, is it okay, then how much does it cost to make one unit?

[00:31:47]40 paisa 0.4, we have worked it out now, think about it, now it is just a game. Now to play the game. What game do you want to play? What should we do with this 0.4? Should be put. Isn't it? Right? And which units would you like to take?

[00:32:06]Take any one you want. Which one will you take?

[00:32:10]Choose anyone 1000 and 2000. Don't take 3000 in Choose Anyone. Because you did not use its data. In Choose Anyone, you have to take only the one for whom you used the data.

[00:32:19]1000 2000 whichever you want to take 1000 ok so what will happen if we do it with the 1000 one what will happen here in units 1000 what will happen here 0.4 equals to what will happen easy now we don't have much hassle here also we have to find out TFC TC means total cost we will take that right now but we have found out how much TVC 400 value putting which TC will you take? Now there is no Choose Anyone.

[00:32:54]Now you don't have to choose anyone whether you take 1400 or 1800. Now you will have to take only Rs 1400.

[00:33:00]Why?

[00:33:04]What level of units did you use? Of 1000 units.

[00:33:07]So now what will be the total cost that you will have to take? 1400. Ok?

[00:33:12]If you took 2000 units, you could make even using 1800. So now what will be your total cost, say here 1400, so if you solve this then you will get your answer of the total fixed cost how much 1000, so I got to know the total fixed cost and I also got to know the variable cost per unit, this is what I needed to break the semi variable cost into two portions, it is clear, now we will make the next sum, but first you copy till here, done, club complete, now let us complete the remaining portion of the sum.

[00:37:37]See what he said in the next portion?

[00:37:39]We have told you what cost behaviour is? First A becomes variable sorry fixed B becomes semi variable and C becomes variable it says what would the B be the total cost if the company produces 2500 units then you have to tell the total cost so here we will write the total cost of 2500 units we will keep only two columns particulars and amount now what is there in cost first of all tell me what was the first cost a right cost number A what was it fixed was it variable or semi variable was it fixed so brother make it 1000 make it 2000 make it 3000 make it 2500 what difference does it make how much will its cost be 5000 superb answer so what will we write here 5000 ok what was B semi variable so there are two portions in it.

[00:38:43]The first is fixed and the second is variable.

[00:38:48]How much was the fixed portion?

[00:38:50]What was the fixed portion? Look at this ₹1000. So what will we write in the fixed portion? ₹1000 and what was the unit of the variable?

[00:39:01]Why is the unit at 0.4 needed? Because 0.4 is 1 unit. So you have to calculate the cost of 2500 units.

[00:39:09]So multiply it by 2500 and you will get it. How much is coming?

[00:39:13]See 1000 so fixed 1000 variable 1000 came.

[00:39:19]So the total is 200, right? And what was C? What was A?

[00:39:27]Look at the variables. If you don't remember, check it out here. And we had also written it here but unit. Ok? So how much will C cost? Tell me what should happen? 3 * 2500 Very good. 3 * 2500 so this gives us 75 7500 perfect. So if we total this then my answer will be the total cost because what did these people ask me to calculate? Cost. If you think about it, he would have told us to find the sales price or quotation price and also give us the profit figure. No problem.

[00:39:58]After the cost, we would have done another line. What? Add profit that will be the sales and the quotation price. That is why I told you, if we get the next sum done then this is our total cost, 7, 14500, very good, 14500, great, copy it, sum complete, if you have any doubt then ask, otherwise we will move on to the next sum, for now copy this, Sir, you added this in the last, which total cost do you want to find out, so a b c, we had three costs, I added all three, so the cost came out to be three, we had three costs, a b c, I added all three, it is clear to everyone, if you have any doubt, now we will do the next sum and you will help us a lot in that.

[00:42:37]We will do a similar type of sum in which profit is also included. Everyone see this. So it is of the same type. Delta Engineering has a capacity. Good direct material ever overhead.

[00:42:58]Gave the name directly. Ok? So it became easier for you.

[00:43:02]But we don't have to read the names. Right?

[00:43:03]We have to ignore the name. We will think that the name has not been given here because by giving the name it becomes clear that there is some variable or something. Well tell me which variable is it by name? Which is fixed, which is semi-variable? So what if I gave the name? Let's see what you do once? Tell me what is direct material cost? Variable, variable labor, that too variable. So once you see, divide it orally mentally and see the units and after dividing it, is the result coming out to be the same, no, if we do 9000/1200, how much is coming out, is something else coming out, right, and if we do 12000/1600, do all the levels, try it, five and three will come out to be something different. Right? So stop identifying by name. At first we thought you were completely identical.

[00:44:04]Otherwise, your mind will go crazy.

[00:44:10]I have kept many such questions. You will also find identity in this.

[00:44:30]We had just done this sum, number 16, come on, do this one and show me, how much maximum time is it giving you, 5 minutes, okay, now at this time you cannot complain that this looks a little different, all of them are A B C, see the level is same, the figure is a little different and obviously it looks a little different.

[00:44:51]Ok? Do it quickly. 5 minutes question number 19 time has started. Ok. 5 minutes means 5 minutes should not take more.

[00:47:58]So what? A what came? Fixed or variable or semi-variable?

[00:48:03]A is a variable. very good. B is fixed C is semi variable ok great so now your major work is done now just finish it first identification is variant after that everything becomes easy tell me how much was the fixed cost of the semi variable part or how much was the variable cost per unit of the semi variable part 5 variable cost per unit ok very good everything is right in offline tell me online is there any answer in online also? 4 so maybe it is of the previous sum.

[00:49:28]Deepti's question was Sir, what is the cost, yes you can do it with any two, there is no problem. Yes.

[00:49:37]So your unit came at 55, it is your variable cost and the fixed potion, its total cost is not the total cost, take any one, there is no issue.

[00:49:50]What is the total fixed cost? I did it from 2000, I do n't know what I did. What is the answer?

[00:50:06]My cost is 3000. I did n't even ask about the total cost. Asked total fixed cost.

[00:50:12]1000 Okay 1000 is the total fixed cost.

[00:50:15]Let's solve the problems now.

[00:50:17]How much is the total cost for 4000 units?

[00:50:27]Gulfesha also got Rs 1000. Ayush also got Rs 1000. And five came as variable cost per unit.

[00:50:32]Everybody right answer very good very very good do it using any level, which level did you guys do it for first and second first and second so if I do the same thing using second and third then it will come out same I will just show you once in sh which item was semi variable which item was C so change in cost in C will be dh00 minus 2000 this is dh00 - 2000 by change in units 3000 by 3000 - 2000 so this will come out to 500 and this will come out to 1000 so what will this become 0.5 per unit is clear my point must have come out to be the same everyone's VC per unit ok so your TVC will also come out to be 0.5 you take any 2000 and 3000 I take 3000 so if you multiply this TBC by 3000 then how much will it come out to be?

[00:51:36]1500 Now Maths has to work out TFC, so what was there to do? To subtract TBC from TC.

[00:51:43]How much was TBC? 1500 and what was the total cost? Take it in the 3000 level.

[00:51:49]How much was it? If it is ₹500 then subtract ₹1500 from ₹2500.

[00:51:54]So how much will this cost? 1000.

[00:51:58]Answer the same from any level. If you do it from any two levels, 3000 or 1000, the answer will be the same.

[00:52:03]₹1000 2000 Answer Sem. Is my point clear?

[00:52:06]Whoever has not done it, if he copies this, he will get SVC.

[00:52:10]The calculation of semi-variable cost will come. This is the main thing. The other two are very easy.

[00:52:14]Put in the total cost and give me the answer. The total cost of Shubhangi is coming to Rs 16,000.

[00:52:20]Other people should also give their answers. Rishika Wright.

[00:52:23]Ok. Rishika also has 16,000. Very easy total cost. There is nothing in it. If we talk about item A, what was A?

[00:52:30]What was the variable?

[00:52:33]A was the variable. How much was the unit? So you have to withdraw 4000 units, right? So how much will it cost? 8000 B What was the fix?

[00:52:42]How much was it?

[00:52:44]5000 and C had two portions. The fixed portion in this was 1000. I will write this directly. And its variable cost was 0 5 * by 4000, we will do 4000 because we are making 4000 units, so how much will it cost, 2000, so take the total of all, 8 5 13 14 * 60 easy, this is the total cost, let's copy till here, then I will tell you, if I had given the profit in the question, then what would have been, so if I had said find profit in the question, find profit, there can be two cases, I can say to find the profit. Sir, I have a doubt.

[00:53:43]Yes, speak, speak.

[00:53:45]Sir, now when we are calculating units of 4000, then we will do 0.5 * 3000 because 1000 is already fixed for us. I don't understand sir, here in the semi variable cost that we have calculated, we already know the fixed cost is Rs 1000.

[00:54:02]So 0.5 * 3000 will do. Right? No. No.

[00:54:07]See what does variable cost mean? The more units you make, the more it will cost you. Just imagine, if the cost of my study material is 0.5 and 4000 children come to me, how much will it cost me? It will cost ₹2000. The level of 3000 was 1 2 3 level which was already given in the question.

[00:54:28]But at what level have you been asked to make the question? If the company produces 4000.

[00:54:36]Ok? So, whatever level you are asked to make, you will do the multiplication from that level in the final cost sheet.

[00:54:40]Ok? Whatever is given in the question will not have any meaning.

[00:54:47]You will always focus on the level from which you are asked to leave. Keep this thing clear. If anyone else has any such doubt, please ask.

[00:54:56]Ok? Now if I had said this in the question, find sales if profit if profit case one is 20% on cost. Ok? Case to case up to 20% on sales. I can only say these two things. I will not say anything more than this. Ok? So what will be the answer to case one? You guys should write this down now. Ok?

[00:55:24]Write down the find question. If I add you in this question.

[00:55:28]So this is the question. Ok? What to remove? If we want to calculate sales, then sir, everyone knows that if we add profit to the cost, then sales will come, so son, you know it right, if we want to add profit to the cost, then what will be the profit, I am finding the answer of case one, case one, okay, what will be 20% on cost, so what is the cost, 16000, so brother, take 20% of 16000, if you take 20%, then what will be the answer, 3200, so what will be this, 19000, this is the first solution, first copy this, copy the first solution along with the question, then I am giving case two. Give me the case here.

[00:56:50]Ok.

[00:57:02]Case one done. Now I'm going to do this same thing in case two. I will remove just this 20%. I will remove this as well. I will remove this as well.

[00:57:10]Understand the thing very well. This is the thing that causes a little trouble to a person in the exam.

[00:57:14]Understand this very well.

[00:57:16]Now I am going to give you a case to solve.

[00:57:18]When will it be mentioned in the question?

[00:57:20]20% on sales. So when I am saying on sales, it means on what should the multiplication happen? Must be on sales. But what did we solve and find out in the question we have? Cost was calculated, sales were not calculated.

[00:57:32]Sales are not coming out, what should we do? Right?

[00:57:35]So now they are telling us that we have profit but it is on sales. So how will we convert? Please understand that thing.

[00:57:41]Where do I come from on sales?

[00:57:44]Where do we have to time travel from On Sales to reach? Must be delivered on cost. Ok? From on sale to on cost. If we go from cost to sale, then what do we add? If we go from cost to sales and add profit, then these sales would come.

[00:58:05]What will you do if you go from sale to cost?

[00:58:07]Profit minus yes, if we subtract profit from sales then what will we get?

[00:58:14]Cost. So, what percentage have these people said?

[00:58:16]20 What profit did you say? 20% so if we take the total as 100, if we take the total as 100 then how much will we have to subtract from it so that we will reach the cost 20 right how much will this become after subtracting 20 where will we reach the cost so what has become my base 80 80 is my cost and profit how much is 20 multiplied by how much cost 16000 clear so by what thing is it being divided see what was 80 by 80? Cost. So cost has been divided by cost. Ok? And then multiply by profit. So you will get your profit here. How much is coming?

[00:59:01]Look, check it.

[00:59:11]4000 how much will this be?

[00:59:17]Ok? Is this clear to everyone? So, there was also a need to memorize it. But, we did not teach you because if you memorize it then it is not a big deal. Look, if you apply R / 100 - R then it will be solved in the exam.

[00:59:29]Ok? But it is more important to understand how it is coming. If someone changes the data or makes some changes then there will be trouble.

[00:59:35]Okay, right? It will definitely be solved with the formula.

[00:59:37]But it is important to understand this thing.

[00:59:40]clear? Yes and no. Sir, is this my right or not? We have to check this also in the exam.

[00:59:46]Maybe your calculations were wrong. So nothing. It is a simple method. What did you say? 20% on sales.

[00:59:52]Profit is 20% on sales. Is there sales here? Try adding 20% ​​to sales and see how much you get. Try investing 20% ​​on 20,000 and see how much you get.

[01:00:05]Hey hour do 24,000 * 20% on calculator.

[01:00:12]4,000 is coming, right? If these two are matching then it will be known before the exam hall.

[01:00:17]As soon as you leave, you will know whether you have to fill the supply form or not. I checked if I understood this magic trick and the bell rang. Look, I checked and found out that son, it was wrong. Ok? So this should not be wrong.

[01:00:30]If you read it a little properly.

[01:00:31]So you will mostly be getting right. Yes Any Doubts Online.

[01:00:39]Copy the answer of case 2 sir, what will be the complete question of case 2, the complete question is find sales if profit is 20% on sales clear, so today we will keep it till here. Then in the next class we will do some more sums in the cost sheet and if there are sums in big format then bring a calculator also. Ok? Bring a pen, copy, the big copy which is long. Let's go bye bye