b) ULTRA CEMENT LTD. has a captive power goneration plant for its comont factory. The following information is available with regard to the power generation for the year ended March 31, 2019: Coal consumplion 3600 tonne e t 900 per lonne Oil 4000 iters t 60 per litre 30000 gallons at t 65 per gallon 55.000 Water Slores and Other Consumables Salaries of power generating plant 2 supervisors each at 710.600 p.m., 5 skilled workers each at 76,100 p.m., 3 helpers each at ?4.200 p.m. Salories to boiler house attendant, 8 workers, each at 24,200 p.m. Cost of power generating plant- 715,00,000 having e of plant 15 years with ? 60,000 residual value. Cost of Boiler plant- 76,00,000 having life of plant 10 years with no residual value. Miscellaneous income received by sale of ash -t 70,000. Repair and maintenance - Power generating plant 1.60o.,000, Boiler house 1.42.000. Share of Administrative Overhead -1,65,000. Power generated during the year: 3125400 KWH. Note: No powor generated is used by the power generated plant itsolt. You are required to prepare the Cost Sheet to calculate cost per kwh of electricity generated as per the Companies (Cost Records and Audit) Rules 2014.

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(b) ULTRA CEMENT LTD. has a captive power generation plant for its cement factory. The following
information is available with regard to the power generation tor the year ended March 31, 2019:
Coal consumplion
3600 tonne ee 900 per tonne
Oil
4000 litors t 60 per litre
Water
Stores and Other Consumables
30000 gallons at ? 65 per gailon
T 55.000
Salaries of power generating plant:
2 supervisors each at 710,600 p.m., 5 skilled workers each at t6,100 p.m., 3 helpers each at ? 4,200 p.m.
Salaries to boiler house attendant, 8 workers, each at 4.200 p.m. Cost of power generating plant-
715,00,000 having life of plant 15 years with ? 60,000 residual value. Cost of Boiler plant- 76,00,00o
having life of plant 10 years with no residual value.
Miscellaneous income received by sale of ash-70,000.
Repair and maintenance - Power generating plantT1,60,000,
Boiler house 1,42.000.
Share of Administrative Overhead -1,65,000.
.
Power generated during the year: 312540O KWH.
Note: No power genorated is used by the power generated plant itsolf.
You are required to prepare the Cost Sheet to calculate cost per kWh of electricity generated as per the
Companies (Cost Records and Audit) Rules 2014.
ULTRA CEMENT LTD
STATEMENT SHOWING COST OF POWER GENERATED BY POWER GENERATED PLANT
FOR YEAR ENDED 31 March 2019
Power generated
3125400 kwh
Particulars
Tot Amount Cost Per Kwh
Coal consumption (3600 x 900)
3240000
3170000
1.01
Less: Sale of Ash
70000
O
Oil 4000 litres at ? 60 per Itr.
240000
0.08
Water 30000 gallons at ? 65/- per gallon
1950000
0.62
Stores and other consumables
55000
0.02
Salaries of generating plant
Supervisor
(2 x10600x12)
254400
Skilled Worker (5 x 6100 x12)
366000
771600
0.25
Helpers
(3 x 4200x12)
151200
Salaries To Boiler House Attendant (8x 4200 x12)
403200
0.13
Repairs and maintenance Generating plant
160000
Boller house
302000
0.10
142000
Depreciation
Generating Plant (1500000-60000)/15Yrs.
Boller House (600000/10Yrs.)
96000
60000
156000
0 05
Share of administrative overhead
165000
0.05
Total cost of power generated
7212800
2.31
So, Cost per KWH of Electricity generated - 2.31
Transcribed Image Text:(b) ULTRA CEMENT LTD. has a captive power generation plant for its cement factory. The following information is available with regard to the power generation tor the year ended March 31, 2019: Coal consumplion 3600 tonne ee 900 per tonne Oil 4000 litors t 60 per litre Water Stores and Other Consumables 30000 gallons at ? 65 per gailon T 55.000 Salaries of power generating plant: 2 supervisors each at 710,600 p.m., 5 skilled workers each at t6,100 p.m., 3 helpers each at ? 4,200 p.m. Salaries to boiler house attendant, 8 workers, each at 4.200 p.m. Cost of power generating plant- 715,00,000 having life of plant 15 years with ? 60,000 residual value. Cost of Boiler plant- 76,00,00o having life of plant 10 years with no residual value. Miscellaneous income received by sale of ash-70,000. Repair and maintenance - Power generating plantT1,60,000, Boiler house 1,42.000. Share of Administrative Overhead -1,65,000. . Power generated during the year: 312540O KWH. Note: No power genorated is used by the power generated plant itsolf. You are required to prepare the Cost Sheet to calculate cost per kWh of electricity generated as per the Companies (Cost Records and Audit) Rules 2014. ULTRA CEMENT LTD STATEMENT SHOWING COST OF POWER GENERATED BY POWER GENERATED PLANT FOR YEAR ENDED 31 March 2019 Power generated 3125400 kwh Particulars Tot Amount Cost Per Kwh Coal consumption (3600 x 900) 3240000 3170000 1.01 Less: Sale of Ash 70000 O Oil 4000 litres at ? 60 per Itr. 240000 0.08 Water 30000 gallons at ? 65/- per gallon 1950000 0.62 Stores and other consumables 55000 0.02 Salaries of generating plant Supervisor (2 x10600x12) 254400 Skilled Worker (5 x 6100 x12) 366000 771600 0.25 Helpers (3 x 4200x12) 151200 Salaries To Boiler House Attendant (8x 4200 x12) 403200 0.13 Repairs and maintenance Generating plant 160000 Boller house 302000 0.10 142000 Depreciation Generating Plant (1500000-60000)/15Yrs. Boller House (600000/10Yrs.) 96000 60000 156000 0 05 Share of administrative overhead 165000 0.05 Total cost of power generated 7212800 2.31 So, Cost per KWH of Electricity generated - 2.31
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