© Propocat ki wajah $2 40 Inflow ho ga woo _aik relevant income na Basic Points. outflow ho 45 © Proposat ki wajah se jo wo alk - yelevant expense ha - lo pik outfinw ona tha pes plopoca) ki_wajah fou both _foye qa _t0 wo alk relevant [ Income _hO_ga- tha__par__pyoposo.8 kel wajah ® Alk inflow hone ailk_relevant Say both joye qa fo we oviflow ho ga - orturity cost | NG. CUYVE eax? rovlative tine _por unit _afer =_hyemge_tonn 4 production F Ke unis * ., TL az dime_taren for 1 eet pit : + 2 fo (wearing, sate) * yrit. ye _no-ofoe Determined; Faget sale pares bail bet begred seen Dag te Falmoredl_puoducton cos yy Cott oop HS Yoiget ) BR Relevant soit concept: New sete olan 4 ; ¢ one wt — d) saps at nev @ convert in in tequ use 2 Mat arial ee eeWO spate time available. out of puld time” ui lanovy can labopy. can not work ot Redured wage loge wok overtime overtime rate_ig_ mld tn 21 1 paid y Tale tinve. Ne Sime. | overtime 4 1 OK erp Fol wage v vase i$ 200» aa redvced wage rote i$ 200 7 jo extva dena ho _ga_100_ wo eo, humax cost si labour 4h wo le kay aaye gay _avr_pecchoy ya kaam band ho to ind hora’ van Ware ond a cae—, Net alvealy ited, — b « ae i Le : No suppl i —~uS\_labolir ko vsi labooy a 18 vai cfleqay ele wai aoe —aw. aga avy peck! 40 rew ¥a Kaam wand ~~aaye no faye 90.40 ur: peatkay va toa S| Bane - cL nay sos jo income ‘rok — gai wo cost len see + ha voy vaylable Ons Yoy Hisoal say Wa fo iS ko normal labour qelevant (ok bow _pol_ hi.CEquigeent GED) | SS re WOTTy tor | (But onty Hf data-is | not given plopely oMnewi'se + | 1 =) cost — Value ot | 4eb LFV) —@_Lamual_overneods i apportionment _inclevant hot_ha. ~Q__woge vate = tal wages / tad hors ‘| Sob say kam ost wala Jaayen gay. A tutlipre petiods ta data ho, avr_ total costs lohi_di_no te yaavie avy fined cost we todnay hay liye high -low method $agay ga._speel af order wo oydel ota ha 40 _busireys J] vey mal. quot psecesta4_etent hag hae difetens | fnaicy 4 geist oe hum _khud specloo_erd Kl pice ode | | qoy euntorast bee | Non role? Specter order par_aar wat “Jamaen, repovant. cos bO add _kouen ae out priv ceoutop ya rmauain in SS Sale_pulce nikad len abi ee Relavort_ marenal eost ” beievant labo cost _||vartable Nye et wee gelevant_mackinely eost ufany) * r tok tot am |_ Apply rpaslevp| mnaugin fr_sole_pute . ie ae ait lo__pite horny ewrtomo_btoxe ga hom [ mp0 evaluate oven fay aA aac pio Rattle asnuer hum to offer_acrept_bas op aaus i it 1kay vutome fa) hol sate peice Soy Prins pau_den 9a 2s answel pooft we few 4p accept ko jen gay of eb vy Go) elevant labour cost wy) We Ot ¢ Cm) nevernentat fined Otfs Cif ony). (>) Mothinery yelevant cost Gary) Gon)[Pa 8) yi treme IL ts solved pee is Liter LiQhue 1). & tqueaiate “oes A ‘ay wntribution pa o yt ape _CPY__into_t0 ; conyel i tinting fio + | b Ronk_pindatts from _ighat_fo_lowelt oh the | ——p Boost bout of Step-2 Coen] Cfowe 2) del t © Keep pioduslna puoducts os per ranking | the demand _tll_avatlable Aesovece | the demand atc {ally utilized : - a ~ {|S eptinnem puccuction_plon foptinevrm_pinduction roles | ®_||Aqau homoul_&S!_ product’ hoy hawalay se ajreody_tonmitrrent ra ( elthet_ internal ' commmlarnent —_|Levternaliy), to _pehloy 00 wall || pindustion ho gi aur _teaod me ranting Ti te wali production ho qi. J rf —-ene alk Say zado _linthn Agas gyiairion factors onto "pial required! _hrS/mateu'ad ” ko “alver rys/mateuiee! say compae karen 4 ‘Saeed i 904 avy ash tinotting fact ko_pta ae oye §2 | 1 bur ae au'sq_hO haw dono _ya 4eeno | aa forbors bon fo _in_sab vo log aleg | Optinun _pindyction_f plow” walo table ae our 45 __toble m_units uo Oat _nnlting factor he gas hur_un ta ” pieduct_ranbing "wala table | : g _alo4 alag hi bray qa. + Z| sit ® || Moduel ranving saan lira i y__lineifing factors ei epee cma aed 1 Sayye ho gj aga a'sa_na_hpwa. fo_wo, hotveiny Sulabous Ko_hissa_phi ha a Caseaamstt domo ti ranking some ar teri ha). IL {Ltont\b} at _—tonnihution pei ualt Linuttin4 uot _ pot upp lviding) ey cad ! 3) 0 pel Urnting_foeoy »f) vy sum pundubtion pln | _—— Moth dbow brs Prod nil used Balance eno SEP OF Ral csi ee Bleal). ¥* wx l mii exces 8S suomi tions oe {5 — ties Boy ort + Boy, vost r_mape Cost contribution aS In_geneia?) toremitment wal} sales bhi hop | to humm rave or bo” vou tye ignore kortoy how ness wo hod ben den ‘ys product to wile i_farna y other wise _huwy Sota ron wing sl ray isor soy chan gop, | | \ 7 Feoaue Ranting | ———— Os. ———— | KL Sam at ees See sees Ps es bia ‘ . marpio! relevant lw) wv) a tN Labs getey ant op) wy) | * (ve) ow) Maginay_yolevant uv) ow) inottventol_fired uw) sy) Extoy Epnivibbution_peruntt Pd * at bu or _pet unit (oily) ¥” se bution per cng feo “od = ee ie bsLRoalld) tontinye 9% Stub are. — || Deelsion_ rues, ie tartare cetevant Sa ns ost__penefiila?_o _® Select? _® hq nee eho sp ;___|| hon_t_ailk h orp wt bo i phi ses gear 2b ag gab_singl fos le_eny ton gays Foote —Gialheoon een | Reni ireome Moactlfe becofits _-_t Mochire bereft wy, Other | benefits valent Maton’ ol ey #Y) Lobow relevanp- (ry variable etfs | > : YY | Shovennentol tos fixe! L 2 a % Deelston sat! _be_rmade fx the chiton: ythith a . rT ‘S_ mow bereficiagePore} Far _||__peosion Yuet sin sine © talewate _Yetevand profit” Joy a options. i © Select ‘he ophion swith most_prefit L ® || Ts product Yo forte: piocex_torra hota bo. ye _ bi production cog ko ignore vartey | har pau sales avy seh: woe Yo ‘epntider wy rt Karo han foy ‘ i & [forthe proces oftion! | Be Sal 2») wm Soles ve material yolevortt (wy) Matenta® relevart his Labowl|_ yelevart - wr) b Labour __yolevert ey Vowlabia| ory. os) ~_-vaninble os. 4) novomolt fixed of (sy) ineremnantn? fired ef, fF”) rato ot oy wy : voyiater sig vod (P 4 Tr derision wll be made fox the option whitch (5 H moye poflable-Q tnteq ate dcoislon co . = asked, the we will compare 480 with lS c |. S10 6Y 800 wwolh 625. e # Im faere |e eeeececas ee isi: Ff forth proceaing 2 product ts || asked and deckion ic yeaquiived thot won S -prpduct 1 wore baneficlad then we uot eh ea __||__empae s0fsio-u80} sith 25 [628-660], Lo at A Ms eres bo any orney deosisy i inteqroted whe forther POWNY then we wi co rope | |80 (Mp - 480) bith other decisions resis.