i. A&Z Company sells products both domestically and internationally. Fixed costs totalled RM5,000,000 last year.In an effort toincrease its total sales volume, A&Z plans to spend an additional RM1,280,000 in advertising next year. Expected average prices and variable costs appear below.

Domestic International

Price per unit RM50 RM40

Variable costs per unit RM30 RM16

Because of the increased advertising, A&Z expects to sell 300,000 units domestically and 200,000 units internationally next year.

Required

Using the expected sale mix, determine the number of units that A&Z must sell in each market to meet thebreak evenpoint.

ii.L-TechSdnBhdprepare a manufacturing budget for an output of 50,000 units as follows:

RM

Direct material 100,000

Directlabor 50,000

VariableOhd 75,000

Fixed overhead 100,000

Actual unit was stated at 60,000 unit of output with RM110,000 cost on direct materials; RM60,000 of directlabor; RM100,000 of variableohdand RM97,000 of fixed overhead.

Required:

Prepare and evaluate the performance report of the company using flexible budget.