5. Mention two important techniques for a financial analysis

Exercise 1: The GAT company makes pants and the costs involved per unit are the following: Table 1: Information on unit costs Description Costs Direct materials. $ 3.00 Direct work 2.40 Variable general expenses 1.80 Variable marketing expenses 0.80

Total fixed marketing expenses were $ 26,000, while administrative fixed expenses amounted to $ 70,000 for the past year. The price of the pants was $ 20.00 each.

6. How is the contribution margin per unit of Exercise 1 obtained? 7. How do you get the ratio of the contribution margin for Exercise 1?