Assignment 1 Questions Q1: Cost behaviour and Cost Profit Volume Analysis Moderna Co is developing a second vaccine for the new strain of Covid 19 which has appeared in Africa. The company has received a special order from an African country and plans to produce 19,350,000 doses of the vaccine in 2021. The budgeted weekly quantities for materials, labour and total costs, as well as selling volume and values for the year, are predicted in Table 1. 11 12 11 How much is the total breakeven in units for the year using volume (doses) of productions as the single cost driver and using actual volume and sale value)? 12 How much is the total targeted sale in units for the year if the company wants $100,000,000 net profit and using volume (doses) of productions as the single (regression cost driver and using actual volume and sale value)? 13 How much is the total targeted sale in units for the year if the company wants $50,000,000 contribution margin (CM) using volume (doses) of productions as the 13 single (regression) cost driver and using sale price)? Week 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Volume (does) Mat A (kg) 590,000 46 283,000 20 618,000 48 207,000 18 165,000 15 537,000 42 662,000 46 310,000 27 482,000 38 279,000 23 256,000 22 224,000 19 504,000 42 483,000 38 537,000 42 528,000 42 416,000 33 328,000 26 612,000 48 352,000 32 629,000 49 188,000 16 560,000 44 385,000 31 375,000 31 421,000 32 497,000 39 403,000 32 293,000 24 285,000 23 499,000 36 574,000 45 183,000 18 339,000 27 233,000 20 436,000 35 329,000 28 382,000 31 396,000 32 544,000 40 318,000 26 248,000 21 520,000 41 360,000 29 432,000 37 247,000 21 452,000 32 449,000 36 19,350,000 1,542 Mat B (kg) 52 28 58 21 17 51 55 32 46 27 27 23 481 46 51 53 40 36 57 34 59 19 53 37 36 39 44 39 29 28 47 54 22 33 23 42 33 37 38 52 31 25 50 35 41 25 40 43 D Lab Hrs 110 56 116 42 35 101 119 64 91 55 54 45 951 92 94 100 80 63 99 68 118 39 98 74 72 77 94 77 58 56 95 99 38 66 47 83 67 74 76 90 62 47 99 70 83 51 86 861 3,660 Mach Hrs 69 35 74 27 22 65 73 41 58 35 34 29 60 SO 62 65 51 42 68 45 75 251 65 47 47 49 59 50 37 361 59 66 26 46 34 53 42 Total costs $920,000 $469,500 $972.000 $355,500 $292,500 $850,500 $1,000,000 $540,000 $768,000 $460,000 $450,000 $381,000 $801.000 $768,500 $850,500 $837,000 $669,000 $527,000 $963,000 $573,000 $988,500 $327,000 $885,000 $622,500 $607,500 $646,500 $790,500 $649,500 $484,500 $472,500 $793,500 $906,000 $319,500 $553,500 $394,500 $699,000 $558,500 $618,000 $639,000 $861,000 $522,000 $417,000 $835,000 $585,000 $693.000 $425,500 $723,000 $718,500 $31,183,500 Sale value $3,540,000 $1,698,000 $3,708,000 $1,242,000 $990,000 $3,222,000 $3,972,000 $1,860,000 $2,892,000 $1,674,000 $1,536,000 $1,344,000 $3,024,000 $2,898,000 $3,222,000 $3,168,000 $2,496,000 $1,968,000 $3,672,000 $2,112,000 $3.774,000 $1,128,000 $3,360,000 $2,310,000 $2,250,000 $2,526,000 $2,982,000 $2,418,000 $1,758,000 $1,710,000 $2,994,000 $3,444,000 $1,098,000 $2,034,000 $1,398,000 $2,616,000 $1,974,000 $2,292,000 $2,376,000 $3,264,000 $1,908,000 $1,488,000 $3,120,000 $2,160,000 $2,592,000 $1,482,000 $2.712,000 $2,694,000 $116,100,000 43 40 41 42 43 49 55 40 32 64 45 50 32 53 53 2,336 45 46 47 48 Total 1,854 Assignment 1 Questions Q1: Cost behaviour and Cost Profit Volume Analysis Moderna Co is developing a second vaccine for the new strain of Covid 19 which has appeared in Africa. The company has received a special order from an African country and plans to produce 19,350,000 doses of the vaccine in 2021. The budgeted weekly quantities for materials, labour and total costs, as well as selling volume and values for the year, are predicted in Table 1. 11 12 11 How much is the total breakeven in units for the year using volume (doses) of productions as the single cost driver and using actual volume and sale value)? 12 How much is the total targeted sale in units for the year if the company wants $100,000,000 net profit and using volume (doses) of productions as the single (regression cost driver and using actual volume and sale value)? 13 How much is the total targeted sale in units for the year if the company wants $50,000,000 contribution margin (CM) using volume (doses) of productions as the 13 single (regression) cost driver and using sale price)? Week 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Volume (does) Mat A (kg) 590,000 46 283,000 20 618,000 48 207,000 18 165,000 15 537,000 42 662,000 46 310,000 27 482,000 38 279,000 23 256,000 22 224,000 19 504,000 42 483,000 38 537,000 42 528,000 42 416,000 33 328,000 26 612,000 48 352,000 32 629,000 49 188,000 16 560,000 44 385,000 31 375,000 31 421,000 32 497,000 39 403,000 32 293,000 24 285,000 23 499,000 36 574,000 45 183,000 18 339,000 27 233,000 20 436,000 35 329,000 28 382,000 31 396,000 32 544,000 40 318,000 26 248,000 21 520,000 41 360,000 29 432,000 37 247,000 21 452,000 32 449,000 36 19,350,000 1,542 Mat B (kg) 52 28 58 21 17 51 55 32 46 27 27 23 481 46 51 53 40 36 57 34 59 19 53 37 36 39 44 39 29 28 47 54 22 33 23 42 33 37 38 52 31 25 50 35 41 25 40 43 D Lab Hrs 110 56 116 42 35 101 119 64 91 55 54 45 951 92 94 100 80 63 99 68 118 39 98 74 72 77 94 77 58 56 95 99 38 66 47 83 67 74 76 90 62 47 99 70 83 51 86 861 3,660 Mach Hrs 69 35 74 27 22 65 73 41 58 35 34 29 60 SO 62 65 51 42 68 45 75 251 65 47 47 49 59 50 37 361 59 66 26 46 34 53 42 Total costs $920,000 $469,500 $972.000 $355,500 $292,500 $850,500 $1,000,000 $540,000 $768,000 $460,000 $450,000 $381,000 $801.000 $768,500 $850,500 $837,000 $669,000 $527,000 $963,000 $573,000 $988,500 $327,000 $885,000 $622,500 $607,500 $646,500 $790,500 $649,500 $484,500 $472,500 $793,500 $906,000 $319,500 $553,500 $394,500 $699,000 $558,500 $618,000 $639,000 $861,000 $522,000 $417,000 $835,000 $585,000 $693.000 $425,500 $723,000 $718,500 $31,183,500 Sale value $3,540,000 $1,698,000 $3,708,000 $1,242,000 $990,000 $3,222,000 $3,972,000 $1,860,000 $2,892,000 $1,674,000 $1,536,000 $1,344,000 $3,024,000 $2,898,000 $3,222,000 $3,168,000 $2,496,000 $1,968,000 $3,672,000 $2,112,000 $3.774,000 $1,128,000 $3,360,000 $2,310,000 $2,250,000 $2,526,000 $2,982,000 $2,418,000 $1,758,000 $1,710,000 $2,994,000 $3,444,000 $1,098,000 $2,034,000 $1,398,000 $2,616,000 $1,974,000 $2,292,000 $2,376,000 $3,264,000 $1,908,000 $1,488,000 $3,120,000 $2,160,000 $2,592,000 $1,482,000 $2.712,000 $2,694,000 $116,100,000 43 40 41 42 43 49 55 40 32 64 45 50 32 53 53 2,336 45 46 47 48 Total 1,854