An industrial company produces one product only. In the first quarter of the year it produced 286.500 units and these units caused 9.706.500 total costs. In the second quarter of the same year it produced 225.400 units and these units caused 8.423.400 The selling price of one unit was 36.78. Required: Calculate for both quarters the fixed costs and the variable costs for one unit. Calculate the financial result with the full costing method for the first quarter of this year. Calculate the financial result with the contribution method for the second quarter of the year. Calculate the Break-even-Point and the Break-even-Turnover. How many units must this company produce and sell in order to achieve the planned profit of 1.972.500 ? What is the planned turnover for this quantity? Exercise 3: The accounting department of an industrial company shows the following data: The turnover is 833.600, the total costs are 838.000 of which 35.8% are variable. Required: Calculate the financial result with the contribution margin method! A customer would purchase 8.500 units but he is only prepared to pay 21.50. The company calculates 26.90 costs for one unit of which 15.40 is variable. The company has sufficient production capacity to produce the additional 8.500 units. Required: Should the company accept this inquiry and prove your answer with figures. Calculate the new financial result if the company accepts this inquiry