One Product 1 hours

Month Cost Labor Hours Cost per Hour

January 170,000.00 3,700.00 45.945946
February 127,500.00 2,500.00 51
March 168,000.00 3,500.00 48
April 220,000.00 5,100.00 43.137255
May 350,000.00 7,500.00 46.666667
June 250,000.00 5,200.00 48.076923
1,285,500.00 27,500.00

222500
High-Low 5000
VC 44.5
1223750
FC 61750

2nd year of Operation

2 Current FS
Cash 60,000.00 SP
AR 20,000.00 VC
Inventory 40,000.00 CM
120,000.00 Sales Mix

PPE 200,000.00 Composite SP

30,000.00 170,000.00
Total Assets 290,000.00 FC
Depn
Accounts Payable 50,000.00 Rent
Interest
Total
Share Capital 75,000.00
Retained Earnings 165,000.00

Items
1. The Company is currently selling product A in the market. On June 30, 2018, the Company wants to add 2 produ
The Company wants to have a sales mix of 5:1:4.
2. Currently, Product A's Selling Price is 250 with a variable cost of 175 and incurring a fixed cost of 150,000.
3. The Company's profit after tax (20%) during the year is 180,000.
4. The projected selling price of the Company is Product B: 113, Product C: 143. The VC for the products are: B: 100
5. By producing the additional products, the Company will purchase an equipment amounting to 500,000 this will
6. The Company will rent an additional plant with a rent expense of 20,000 per annum.
Question:
1. BE units?
2. BE Sales?
 49.5
44.5
5
27,500.00 61750
15,150.00 BE units 12350
BE sales 611325

Question
1. BE units 12,350.00
2. BE sales 611,325.00
3. MoS Units 15,150.00
4. MoS Sales 749,925.00
5. At what month did the Company produced its break-even units?

A B C
250 113 143
175 100 120
75 13 23
5 1 4
375 13 92 480
1250 113 572 1935

330,000.00 0.25
35,000.00
10,000.00 A B C
10,000.00 0.65 0.06 0.30
385,000.00 0.78 0.03 0.19
802.08 626.63 21.72 153.73
1,552,031.25 1,002,604.17 90,635.42 458,791.67
585,000.00
1,218.75 952.15 33.01 233.59
2,358,281.25 1,523,437.50 137,718.75 697,125.00

any wants to add 2 products to its product mix, Products B and C

ed cost of 150,000.

r the products are: B: 100 and C: 120. and Fixed Cost will increase by 20%
nting to 500,000 this will be loaned to the bank with an interest of 4%.
April
 One Product 2.5 hours
1 The following records were collected from from the Payroll Department:

Month Cost Labor Hours

January 170,000.00 3,700.00
February 127,500.00 2,500.00
March 168,000.00 3,500.00
April 220,000.00 5,100.00
May 350,000.00 7,500.00
June 250,000.00 5,200.00
1,285,500.00 27,500.00

2nd year of Operation, June 30

2 Current FS
Cash 60,000.00
AR 20,000.00
Inventory 40,000.00
120,000.00

PPE 200,000.00
25,000.00 175,000.00
Total Assets 295,000.00

Accounts Payable 50,000.00

Share Capital 75,000.00

Retained Earnings 170,000.00
295,000.00

The following information:

1. The Company is currently selling product A in the market. On June 30, 2019, the Company wants to add 2 produ
The Company wants to have a sales mix of 5:1:4.
2. Currently, Product A's Selling Price is 250 with a variable cost of 175 and incurring a fixed cost of 150,000.
3. The Company's desired profit after tax (20%) during the year is 180,000.
4. The projected selling price of the Company is Product B: 113, Product C: 143. The VC for the products are: B: 100
5. By producing the additional products, the Company will purchase an equipment amounting to 500,000 this will
6. The Company will rent an additional plant with a rent expense of 20,000 per annum.

Question: Products A, B and C

1. BE units?
2. BE Sales?
3. Units?
4. Sales?
 49.5
0
49.5
0
BE units 0
BE sales 0

Question
1. BE units
2. BE sales
3. MoS Units
4. MoS Sales
5. At what month did the Company produced its break-even units?

ompany wants to add 2 products to its product mix, Products B and C

a fixed cost of 150,000.

VC for the products are: B: 100 and C: 120. and Fixed Cost will increase by 20%
mounting to 500,000 this will be loaned to the bank with an interest of 4%.