M GmbH is a company which currently manufactures 3 products A, B and C. This takes place in three production stages I, II and III.

The following table shows the respective production times of the products in the individual production stages:

product	production I	production II	production III
A	2h	4h	3h
B	3h	3h	3h
C	2h	2h	2h

The respective production stages have an annual maximum capacity of production hours (h) in the amount of I = 2,400h, II = 3500h, III = 3600h. In 2020 M GmbH produced and sold a total of 300 pieces of product A, 400 pieces of B and 300 pieces of C. The sales price per piece is 5,000 for A, 6,500 for B and 5,500 for C.

The direct material costs for the production of a respective piece are made up as follows:

product	Direct costs production I	Direct costs production. II	Direct costs production. III	Direct costs- Sales(distribution)
A	300	300	400	200
B	500	500	1.000	300
C	500	500	500	250

The overhead costs of the M GmbH company are as follows.

production I	180.000
production II	350.000
production III	252.000
Rent halls	960.000
storage costs	140.000
management	190.000
borrowing costs	178.000
Distribution	250.000

The respective production stages are located in a large hall divided into three sections. The three sections 1-3 each have an area of F1 = 450 square meters, F2 = 350 square meters and F3 = 250 square meters. Production I can be found in F1, production II in F2 and production III in F3. Since production I does not fill the entire hall F1, 100 square meters are currently used as parking space for sales vehicles and 100 square meters are unused.

You will be hired to support the management as a controller of M GmbH and after a short training period you will find out that M GmbH currently has no real calculation and planning area. At the moment, decisions are often made spontaneously in the situation. In order to improve this, you will be entrusted with the following tasks and asked to prepare a corresponding report for the management.

Exercise part 2:

For years there has been a dispute between the product manager of the individual production stages and the management about which products should be manufactured and sold in which quantities. In order to settle this dispute in the interests of the company, you will be asked to determine the profit-maximum production program for products A, B and C in a way that is understandable for everyone. The management assumes that 500 units of each product can be sold on the market at the previous prices without having to lower the price. In addition to 500 pieces, further quantities could only be made with a respective price discount of

1,500 will be deducted.

Exercise part 3:

The management asks you to explain the concept of the break-even analysis and to apply it to M GmbH.

What kind of Inormation should i add??????