1. The company plans to produce 120,000 kg of pasta per year and sell at an average price

0.32 euro / kg. The planned costs are as follows:

_ raw materials u. c. material costs -10 400;

_ wages and social security contributions -8640, of which 20%

refers to the (fixed) cost of administration;

_ sales costs - 3200;

_ depreciation of fixed assets - 2240;

_ utilities and maintenance of premises -6800;

_ other fixed costs -1600;

_ other variable costs -2400.

Calculate;

- fixed, variable and total cost;

- minimum sales volume (break even point points) per year for repayment of their production;

2. The company must take a decision on the production and marketing of the product:

Basic 1. option 2.option 3.option

Produce variables costs 6 EUR - 2 EUR + 1 EUR + 1,2 EUR

Sales Variable costs 2 EUR 2 EUR 2 EUR 2 EUR

FIxed costs 30 000 EUR + 8 000 EUR + 15 000 EUR + 2 000 EUR

sales vol. of production 5 200 gab. 6 000 gab. 6 500 gab. 5 800 gab.

Products unit price 15 EUR 16,2 EUR 18 EUR 16,5 EUR

Task:

1. For each variant, calculate the critical point ; Choose the best option;

2. For each variant, construct a critical point diagram