Hi Sandip. I got good marks on the assignment i have second assignment please see attached . Excel is the spreadsheet i have to do on.

HRM732 Individual Assignment #2 (30 Marks) 15% of the overall grade for the course The year has passed and Ron has become used to being able to come to you with more and more complex finance and accounting questions about this Ukrainian Division. He has come into your office in the middle of November of the following year. Your projects are going quite well as he has a new task for you. He's been reviewing the operations of the Ukrainian plant and has some questions about the Income Statement. The plant appears to be much more profitable than the other bottling plants within the company and he's wondering about implementing some of the practices that he has seen there into Canadian Bottling sites. He has provided you with the Income Statement that the Canadian finance team has provided him and wants some key pieces of information from you. Ukrainian Bottling Company Inc. Income Statement For the Year Ended October 31st, XXXX Revenue Cost of Goods Sold Labour Material Total Cost of Goods Sold $650,000.00 Gross Profit Expenses Packaging Labour Electricity Amortization Rent Shipping Total Expenses $525,000.00 Net Income $237,000.00 $75,000.00 $50,000.00 $125,000.00 $67,000.00 $14,000.00 $32,000.00 $15,000.00 $160,000.00 $288,000.00 An executive summary of their financial position has been provided by the Ukrainian Management team; all of this information appears to be useful to them but, only some is relevant to you. Highlights of the financial figures are as follows: Current number of unit produced: Number of Employees on Staff: Original cost of Smelting Machinery: Number of Shares Outstanding: Trading Price per Share: 12,000 521 $85,000 125,000 $12 Required: I Identify all the expenses above as being either Fixed or Variable. For expenses labeled Shipping, Amortization and Electricity, explain why you chose either fixed or variable. (7 Marks) II Using your cost behaviour breakdown, calculate the Contribution Margin for each unit produced. (7 Marks) III What would be the number of units necessary to produce for a breakeven scenario? (5Marks) IV Management has recently discovered that they are now able to lower their labour costs from 67,000 to 55,000 within the year with all other costs remaining the same. What is the Contribution Margin now? (7 Marks) V Calculate the Gross Profit Margin and Net Profit Margin Ratios. (4 Marks) Week 11 Individual Assignment Problem Ukrainian Bottling Company Inc. Income Statement For the year ended October 31, XXXX Revenue Cost of Goods Sold Labour Material Total Cost of Goods Sold Gross Profit Expenses Packaging Labour Current number of units produced Number of employees on staf Original cost of smelting machinery Number of shares outstanding trading price per share 650,000.00 75,000.00 50,000.00 125,000.00 525,000.00 67,000.00 Marking Plan: Part I Part II Electricity 14,000.00 Part III Amortization Rent Shipping Total Expenses Net Income 32,000.00 15,000.00 160,000.00 Part IV Part V 288,000.00 237,000.00 Part 1: Expense: (7 marks) Fixed or Variable Explanation 1 2 3 4 5 6 7 Hints: 1 A trick to figuring out whether an expense is fixed or variable: ask yourself: "If we don't open our doors today, will this expense still be incurred at the same level?" If you answer yes, then the expense is fixed. No means the expense is variable and will change as the levels of production change. 2 An expense doesn't have to have the word "expense" in its name or be only under the category called "expenses" , . If the cost was incurred in order to earn revenues, then it's an expense. 3 Please use only fixed and variable costs (not mixed) as cost options We have not been given any information as to the breakdown of any mixed costs so it is going to be problematic when you create your contribution margin if you identify something as mixed. 4 A general convention we use in Accounting regarding payroll: If an employee is on a fixed salary, we call that "salaries", if an employee is paid by an hourly rate, we call that labour or wages. . Part 2: Contribution Margin: : This is covered in module 10 (7 marks) Ukrainian Bottling Company Inc. Income Statement For the year ended October 31, XXXX Total Per Unit Hint: 1 Calculate your total contribution margin first, then you only have to divide one number by the number of units to get your unit contribution margin. 2 Please complete your entire contribution income statement, don't quit when you get to the contribution margin. Part 3: Break even Break-even formula: Break-even calculation: (5 marks) The # of units that must be sold in order to break even is: Part 4: Adjusted Contribution Margin with lowered labour costs: Part 5: Ratios Gross Profit Margin: Formula: Calculation: Net Profit Margin: Formula: Calculation: (7 marks) (4marks) umber of units produced f employees on staf ost of smelting machinery f shares outstanding ice per share 12,000 521 85,000 125,000 $ 12.00 0 0 7 7 0 5 0 0 0 7 4 30 Grade out of 15%: 0% - wages.