Documente Academic
Documente Profesional
Documente Cultură
Q1
Total Units
Total Sales
Sales per Unit
Variable Cost
Variable Production Overhead
Materials
Labour
Selling Expenses
Total Variable
Contribution
Fixed Cost
Selling Expenses
Administrative Expenses
Production Overhead
Total Fixed
Profits
2000-01
Total
Per Unit
100000
10000000
100
960000
3000000
2000000
40000
6000000
4000000
9.6
30
20
0.4
60
40
1460000
1000000
40000
2500000
14.6
10
0.4
25
1500000
15
total selli
8%
1500000
1620000
2001-02
Increase percentages
Total
Per Unit
13%
130000
13504800
103.8831
Per Unit 10%
Per Unit 20%
Per Unit 5%
1372800
10.56
4680000
36
2730000
21
40000 0.307692
8822800 67.86769
4682000 36.01538
6%
5%
1580000
1060000
42000
2682000
12.15385
8.153846
0.323077
20.63077
2000000 15.38462
1460000
1580000
40000
40000
Q3
Total Units
Total Sales
Sales per Unit
Variable Cost
Variable Production Overhead
Materials
Labour
Selling Expenses
Total Variable
Contribution
Fixed Cost
Selling Expenses
Administrative Expenses
Production Overhead
Total Fixed
Profits
10.56
36
21
0.3076
67.86
36.0153
1336500
896500
35530
2269300
12.15
8.15
0.323
20.63
1692240
15.384
10.56
36
21
0.3076
67.86
36.0153
1458000
978000
38760
2475600
12.15
8.15
0.323
20.63
1846080
15.384