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Direct material Direct wages Total Indirect Marketing manufacturing and selling costs expenses 250,000 800,000 550,000 10,000 Administrative and general expenses 750,000 40,000 Fixed cost Variable

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Direct material Direct wages Total Indirect Marketing manufacturing and selling costs expenses 250,000 800,000 550,000 10,000 Administrative and general expenses 750,000 40,000 Fixed cost Variable cost 1,800,000 1,500,000 400,000 500,000 The question: Al Manama Holding Company for Electrical Industries estimates its sales for the next year at 6,000,000 dinars, a sales volume of 300,000 units, and accordingly the following costs estimates have been made. Note: The solution is done with writing the equations for each requirement. First: 1) Contribution margin per unit 2) variable cost per unit. 3) Breakeven point in units 4) Breakeven point with amounts 5) Calculate the target sales volume and target sales value if you know that the target operating wind is 3,450,000 dinars. Second: Based on the previous data, the company is considering reducing its fixed costs by an amount of 400,000 dinars and increasing the variable cost per unit by an amount of 2 dinars. As for the selling price per unit, it increased by 3 dinars per unit between how much will become the quantity of breakeven in units according to these data? Do you advise the company to take this decision? Explaining why

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