13. There is information about a companys capacity and costs, as follows:

Capacity Total costs

50 % 16 000

60 % 17 200

70 % 18 400

When the capacity is fully used (100 %), the company produces 20 units.

How much is the variable cost per unit?

a) 800

b) 600

c) 10 000

d) None of the alternatives a-c is correct.

14. A companys annual turnover is 8 000 000 and annual purchases 2 700 000 . Other information (from the balance sheet) as follows:

Accounts receivable: 950 000

Inventories: 800 000

Property plant and Equipment: 280 000

Accounts payable: 450 000

Other liabilities: 880 000

Paid-in capital and retained earnings: 700 000

What is the amount of working capital?

a) 1 860 000

b) 2 200 000

c) 2 030 000

d) 1 300 000

15. Information as in question 14 (above).

What is the average payment period of accounts payable (in days)?

a) 43 days

b) 61 days

c) 18 days

d) 107 days