Brickfields Bhd sedang mempertimbangkan pengeluaran dan penjualan satu produk baru berasaskan susu kambing dengan data jualan dan kos seperti berikut/Brickfields Bhd. is considering the production and sale of a new goat milk based product with the following sales and cost data:

Harga jualan/Sales price RM 300 seunit/per unit

Kos berubah/Variable costs RM 180 seunit/per unit

Jumlah kos tetap/Total fixed costs RM 270,000

Jangkaan jualan/Projected sales RM 900,000.

DIkehendaki/Required:

i. Senaraikan DUA (2) andaian analisis Kos-Volum-Untung/Give TWO (2) Cost- volume-profit analysis assumptions.

(4 marks/marks)

ii. Kirakan nisbah margin caruman/Calculate the contribution margin ratio

(4 markah/marks)

iii. Kirakan titik pulang modal dalam RM jualan/Calculate the break even in dollar sales

(6 markah/marks)

iv. Syarikat ini mensasarkan untung sebanyak RM60,000. Kirakan kuantiti dan RM jualan yang perlu dibuat untuk mencapai sasaran tersebut/This company targeted to achieve RM60,000 profit. Calculate quantity and RM of sales that have to be met to achieve the target profit.

(6 markah/marks