MANAGEMENT ACCOUNTING (A3aQBE81) NAME: __________,,/- DATE: A, Fill in the blank: (4.2) Sales Sales Variable CM Fixed Net ln units in dollars expenses per unit costs lncome CaSe 1 5,000 90,000 $40,000 1 $15,000 :5 2 Case 2 3,000 3 4,000 $3.00 4 $2,000 case 3 10,000 50,000 5 6 $20,000 $5,000 3, Masarap Manufacturing Corporation is producing a toy for widowers called \"Tijaia", The following data are available in 2005: Quantity sold 5,000 units Unit selling price P160 Total xed cost per annum P 96,000 Total variable cost P680000 Question 1: The contribution margin per unit is P Question 2: Contribution margin percentage is % Question 3: Breakeven point sales volume is units Question 4: Breakeven point peso sales is P ______ Question 5: The margin of safety in amount is P ; in units is units. Question 6: Peso sales with desired prot of P 340000 is P . Question 7: Sales volume with desired prot of P 340,000 is units. Question 8: P850 sales with desired prot of P340000 after a 32% income tax is P Question 9: Volume sales with desired profit of P340000 after a 32% income tax is P Question 10: Peso sales resulting in a loss of P 36,000. Question 11 and 12: Assuming the unit selling price is increased to P200 while there is no change in the variable unit cost and total fixed cost, the new contribution margin rate will be % and the new breakeven volume should be . units, Question 13: For the year 2006, they expect that the xed cost per annum will increase by 10% due to ination, while the total variable cost will increase by P12 per unit. Assuming the same volume of sales as in 2005, how much must be the unit selling price in 2006 in order to maintain the net income of 2005? p C. High and Low The electricity cost and production volume for the months of January and February were as follows: . January February Production Quantity 30,000 50,000 Electricity cost: I ' ' Variable electricity P18,000 P30,000 Fixed electricity cost 2,000 2,000 Total P20,000 P32,000 Question 1: The total electricity cost based on 40,000 units must be P D. Theavailable data of Masarapp-p-p- Manufacturing Corporation are: Breakeven point volume _ 7,000 units. Breakeven sales amount ' P770,000 Fixed cost per year P42,000 Question 1: The total variable cost must be P Question 2': The variable cost per unit must be P E. The following data is available: Breakeven point sales is P 1,200,000 Unit selling price is P100 Contribution margin rate is 20% Question 1: The total xed cost must be P