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1. The company manufactures products in Z, the variable costs is 6 euro per 1 unit, selling price - 9 euro. Month of the product

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1. The company manufactures products in Z, the variable costs is 6 euro per 1 unit, selling price - 9 euro. Month of the product output was 20 000 units. Fixed costs (production, administration, cost of sales) the total amount per month 47 000 euro, variable costs 120 000 euro. What could be contribution margin and profit in month, if the sales volume would be 10 000 pcs., 15 000 pes.: 20 000 pcs.? What will be the profit if sold 17 000 units? 2. The company manufactures and sells two types of products. Information on the company's projected performance is as follows: Characteristics Product types Total 3000 5400 1. Production, planned units 2. Selling price, euro/ units 4. Variable costs, euro/units 7.Fixed costs, euro 93 000,00 Determine the product of A and B in the production and sales critical units (where the profit is equal to 0) and sales critical unit with desire profit 45 000,- 3. The company manufactures two products - A and B. Item name Direct material costs (euro per unit) Direct labor cost (euro per hour) Variable overheads Sales price Labour time, hours per unit Material Z for production, kg Demand for the products (in units) NA 6000 4000 Company can use direct labor time, 32 200 hours and material Z 53 000 kg. What is the product production plan which will ensure maximum profit, assuming that the fixed cost per month is 36 100 euro, and that there is not any product stock at the beginning of period? 4. Company manufactures and sells desks. Each desk sells for 120,- fixed costs are 100 000,- and variable costs are 30,- per desk. a) What is the firm's operating income on sales of 3000 desks? b) Calculate company's breakeven point in sales units c) If the cost of material increases so that variable costs are now 35,- per desk, what will be new breakeven point? d) Considering the increase in variable costs, by how much will need to increase the selling price per desk to reach the original operating income for sales of 3000 desks calculated in part a

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