1.Assume that the selling price of a product is 25. The variable costs total 9 per unit and the fixed costs amount to 160,000 per period. How many units do you have to sell to become break-even? illustrate it with a chart.

2 . On May 6, Mr.Roberto

paid 4,500,000 for the insurances of his company cars for the next three months

(May,June,July). At the end of May 2/3 of the insurances remain unused as they

refer to the months June and July. Prepare fairly presented financial statements

of May 31 using

1) The expense method

2) The asset method

3. Name some advantages and disavantages of each of the four methods of pricing stores isues.