Exercises, Chapter 4.CVP Analysis, BEP Company TECAEBANISTA specializes in traditional furniture. dining room models (MX-90) at a unit price of 2.500 and 2.000 respectively. manufacturing of leak garden In march, the company manufactured and sold 30 dining room models (MX-75) and 25 Regarding the process of manufacturing of these models, the cost structure in March was the Concepts MX-75 MX-90 Vanable manufacturing costs . Direct materials costs. E 900 E 750 E 630 E 600 Direct manufacturing labour Indirect manufacturing costs 300200 Varnable distnbution costs Commission per net sale. 7% 2.5% 4,191 5% 1,5% E 2,833 net sale Traccable Fixed costs (march) Common fixed costs (march) 800 Required: ) Prepare the segmented income statement (total and per model) based on a variable costing system 2) Calculate the global Break Even Point (BEP) and provide a per model break down 3) Calculate the Critical Point per model and check if the previous global BEP covers the traceable fixed costs of each model. 4) If any of the models do not cover their traccable own fixed costs in the global BEP a The new BEP so that all models cover, at least, their traccable own fixod coss b. The new percentage of sales of cach model 5)If we assume for the next month a global unit connkuton mapn of 19.5% and that 45% of sales comes from model MX75, and that the unit contribution margin of model MX-90 was 24% determine the unit contribution margin for model MX-75 6) If we consider for the next month (April) the following changes related to model MMx-75 Forecasted changes Unit sale price. Direct material costs . . Direct labour costs. Indirect manufacturing costs Decrease 3% Increase 2% Decrease 2.5% Required a. The new contnibution margin for the model MX-75 (as a percentage) b. Which would be the new price of MX-75 if the unit contnibution margin for this model was 370'50 dining room