Makiban Ltd. (hereinafter: the "Company") has prepared a sales forecast for the first half of 2022. The company planned to produce 26,000 units and sell 24,000 units. The sale price per unit is NIS 48.

The company operates a system of absorption costing (when production costs are charged according to pre-determined standards and all deviations between standard production costs and actual production costs are charged to the cost of sales).

The following is the device cost data per product unit:

The cost	NIS per unit
Direct materials	8.0
Direct work	12.0
Variable detours	3.0
Fixed detours *	3.4
Production cost per unit	26.4

* The scope of the planned production is 26,000 units.

In addition, the company pays variable sales costs of NIS 3.2 per unit.

In practice, in the first half of 2022, only 25,000 units were sold when the sale price was as planned (NIS 48 per unit). .

On both of the above dates, there was no stock of processed produce and stock of raw materials in the company's warehouses.

In the first half of 2022, there was no deviation in variable production costs and selling costs. The total fixed costs in production were NIS 20,000 higher than the planned costs.

In addition, fixed administrative and general expenses in the amount of NIS 83,000 were recorded.

The cost of the opening inventory was NIS 45,000 (of which NIS 3,000 was fixed costs).

The company manages the inventory of finished products using the FIFO method.

What is the operating profit that the company recorded in the first half of 2022 according to absorption pricing? (Choose the correct answer)

385,000 NIS

402,600 NIS

389,200 NIS

386,100 NIS

NIS 390,000

What is the operating profit that the company recorded in the first half of 2022 according to (direct) donation pricing? (Choose the correct answer)

392,600 NIS

390,600 NIS

380,600 NIS

300,000 NIS

386,100 NIS

How many units did the company have to sell in the first half of 2022, in order to be at the equilibrium point (approximately)? (Choose the correct answer)

NIS 7,541

7,250 NIS

All other answers are incorrect.

NIS 7,387

7,680 NIS