A new company estimates its typical year as follows. The quantity shipped to the customer is 45000 units at a price of 300 /unit. The gross profit percentage is 60 % and the yearly fixed costs are 6750000 . Changing the fixed costs requires a savings plan that takes at least two years. However, we know that the personnel expenses are half of the total fixed costs and that because of legislation and personnel structure these costs can be reduced already in one year.

a. Calculate the variable cost per unit [/unit] in a three-year perspective.

b. Calculate the variable cost per unit [/unit] in a one-year perspective.

c. Calculate the variable cost per unit [/unit] at the current situation for products that are going to be produced (not those that are already finished goods for sale).

d. Calculate the EBITDA (earnings before interests, taxes, depreciations and amortizations) of a typical year. Give your answer to the nearest thousand euros [k].

e. Find the sales corresponding to the breakeven point [units] in the current situation.

f. If the sales price is 10 % less than in the initial estimate, but the other estimates remain as they are, what is the gross profit percentage?

g. If the sales price is 10 % less than in the initial estimate, but the other estimates remain as they are, what is the EBITDA? Give your answer to the nearest thousand euros [k].

h. If all other costs remain as initially estimated, but an extra 225000 is decided to use for marketing, how many more units must be sold so that the investment is reasonable (i.e. the operating income remains unchanged)?