1: Q-Flask is a manufacturing company that produces special water bottles. The production units and the costs occurred in the year 2022 are as follows: REQUIRED: a) Using the High-Low method determine the monthly unit and total cost function. 133.000 b) Using the Semi-Average method determine the annual unit and total cost function. 137.000 Months Production Units Total Cost (TL) January 580 142.500 February 550 April 550 April 565 130.250 May 590 145.000 June 630 July 650 150.000 August 585 144.000 September 640 October 635 148.750 148.225 November 645 149.400 c) Since the contribution margin ratio is 62,5%, ascertain the unit sales price. (Consider the cost function that you have determined according to the High-Low method). 147.500 d) Calculate the amount of sales at the breakeven point. (Consider the cost function that you have determined according to the High-Low method). e) Since the company wants to make an annual profit of 1.530.000 TL, determine the amount and sales it needs to make. (Consider the cost function that you have determined according to the High-Low method). * Annual maintenance and repair works were carried out on the factory and machinery in March. Therefore, it worked with a lower capacity. Question 2: a) The financial information of a manufacturing company for April 2022 is given below: Beginning Raw Material TL Ending Raw Material 15.000 25.000 Purchase of Raw Material Direct Labor Cost Factory Overheads 80.000 80.000 100.000 Direct material and direct labor costs are variable. On the other hand, 40% of Factory Overheads are fixed, and 60% are variable costs. The annual production capacity of the company is 150.000 units of products. The company produced 10.000 units of products in April. The company intends to gain at least a 20% profit margin from the normal and additional orders. REQUIRED: Calculate the total and unit cost based on Normal Costing and Variable Costing Methods. The company received 2,000 additional orders for 23 TL/unit. Evaluate the additional order offer. b) Maria is a certified public accountant employed by a large accounting firm for a salary of TL 25.000 per month. The company does not pay for meal and transportation expenses. Maria pays TL 2,500 for food and 1,500 TL for transportation per month. She is considering leaving the company she works for and opening her own office that provides accounting services. She calculated that she could earn TL 420.000 per year by serving in her own office. However, she would also have to pay 120,000 TL per year as office space rent, 3,000 TL per month as office expenses, and 2,000 TL per month to buy advertising and cover other out-of-pocket expenses. Additionally, she would pay the meal and transportation expenses herself at the same prices. REQUIRED: Evaluate Maria's decision to serve in her own office. Calculate the opportunity cost and the net economic profit/loss