Exercise 2 Nasibdar bv is a family business that specializes in the production of cargo bikes. The cargo bikes are assembled in department M. All frames, other bicycle parts and wooden boxes are purchased. Department M determines the production quantity and maintains the stock of assembled bicycles. .The assembled cargo tricycles are all delivered at manufacturing cost price to department V, which sells 80% of the assembled cargo tricycles to private individuals. The other 20% of the assembled cargo tricycles are delivered at the same manufacturing cost to department S, which makes adjustments to the cargo tricycles at the request of customers. Departments V and S do not keep a stock of bicycles. The following information applies for 2020. .The standard purchase price per frame and other parts is 530. . The fixed purchase price per wooden box is 130. The assembly time per cargo bike is standard 2 hours at 60 (proportionally variable). The normal production and delivery for department M is 1 200 cargo tricycles per year. The fixed production costs for department M are 288,000 per year. The actual production of department M is 1 230 cargo bikes. .The increase in the stock of cargo bikes at department M is 45 units. The fixed selling costs for department V amount to 14,400 per year. The proportionally variable selling costs for department V are 15 per cargo bike. Department V sells the cargo bike for a fixed sales price of 1,125. Just an overview of the company as an image: Just an overview of the company as an image: Sector M (montage) turn parts into a basic cargo bike 1 80% 20% sector s (specific) adapts part of the basic customer. Sector V (Sale) sells part of the mounted cargo bikes as basic cargo bikes. NB You do not have to take into account taxes. a. If parts are lost during production, is there waste or failure? Explain. b. Calculate the integral standard manufacturing cost of a cargo bike for department M. c. Calculate the commercial cost of a cargo bike for department V. d. Calculate the period result for 2020 for department M using the integral standard cost price (= AC = absorption costing). Optionally specify the period result in a transaction result and an occupancy result. Indicate whether this result is positive or negative. e. Calculate the period result for 2020 for department V using the integral standard cost price. (= AC = absorption costing). Optionally specify the period result in a transaction result and an occupancy result. Indicate whether this result is positive or negative. f. Calculate the period result for 2020 for department M according to the direct costing method (DC). g. Calculate the period result for 2020 for department V according to the direct costing method (DC). h. Explain any differences in period results between AC and DC using a calculation. i. Determine the break-even sales for the department M. j. Determine the break-even sales for departments M and V together, if there is no stock mutation in that period. The cargo bikes sold internally to the S department are adapted to their specific wishes at the request of customers. The costs of this adjustment are determined individually in advance. In addition to the fixed sales price of 1,125, the customers pay the costs of the adjustments, the profit mark-up and the sales tax. Special parts are mounted for a customer at a price of 98. The assembly takes 3 hours at an hourly rate of 60. The surcharge for indirect costs of the department S amounts to 25% of the total direct costs of the order, including the price for internal delivery. .The profit margin is 15% of the cost price and the department charges 21% sales tax. k. Calculate the offer price of this adapted cargo bike. I. Why is department S unable to calculate standard integral cost prices