As an alternative to the proposal in (a) above, Games Stores is planning to diversify into other products. The management accountant has produced the following budget for the next 12 months: Sales Selling price Variable cost per Product (in units) per unit (N$) unit (N$) Light bulbs 30 000 4.50 2.50 Mugs 20 000 12.50 5.50 Budgeted fixed costs are N$240 000 per year. The break-even in units will be: Select one: O A. 70 000 units O B. 40 000 units O C. 60 000 units O D. 50 000 units As an alternative to the proposal in (a) above, Games Stores is planning to diversify into other products. The management accountant has produced the following budget for the next 12 months: Sales Selling price Product (in units) per unit (N$) Variable ratio Jugs 30 000 20.00 0.70 Kettles 10 000 40.00 0.20 Budgeted fixed costs are N$240 000 per year. Budgeted average contribution margin per unit will be: Select one: O A. N$18.00 OB. N$15.00 0 C. N$14.50 0 D. N$12.50 As an alternative to the proposal in (a) above, Games Stores is planning to diversify into other products. The management accountant has produced the following budget for the next 12 months: Sales Selling price Product (in units) per unit (N$) Variable ratio Jugs 30 000 20.00 0.70 Kettles 10 000 40.00 0.20 Budgeted fixed costs are N$240 000 per year. Budgeted average contribution margin per unit will be: Select one: O A. N$18.00 O B. N$15.00 0 C. N$14.50 0 D. N$12.50 ONAWA Ltd bottles spring water. The water is filtered in Department 1 and thenflows through to Department 2 where it is bottled. The quantity schedules of the company are as follows: Department 1 Opening units 1 200 Units completed and transferred to dept 2 27 600 opening units in process in the department are Ending units in process 2 40030% complete. Ending units in process in the department are 60% complete. If the company uses the FIFO method to value closing work in process, the number of equivalent completed units in Department 1 will be: Select one: O A. 29 040 O B. 26 400 O C. 28 680 O D. 27 600 A company operates a process that produces two joint products, X and Y. The joint costs amounted to N$117 000 during the past month. Other details are as follows: Product Output (kg) Selling price Sales (kg) 2000 1 600 Y 4500 N$30 2000 If joint costs are apportioned on a physical unit basis, the gross income on Product Y will be: N$20 Select one: O a. N$36 000 O b. N$26 000 0 c. N$34 000 0 d. N$24 000 A company operates a process that produces two joint products, X and Y. The joint costs amounted to N$117 000 during the past month. Other details are as follows: Product Output (kg) Selling price Sales (kg) 2 000 N$20 1 000 Y 4000 N$30 2 500 If joint costs are apportioned on a sales value at split-off point basis, the gross income on Product X will be Select one: O a. N$4 500 O b. N$3 500 0 C. N$5 375 0 d. N$4 375