MANAGEMENT ACCOUNTING EXAM MARCH 2019 EXERCISE 1 Vansire SpA has the following output unit cost: Direct materials Direct labor Machinery power And the following general overhead costs: 54 36 30 Administration costs Machinery depreciation Warehouse rent Heating and lighting Insurances R&D costs 14.000 5.000 7.000 5.000 1.500 2.000 Each output unit will be sold at 180. Determine the break-even point (units) and the break-even sales. Then, assuming that the current volume is 750 units, determine the margin of safety (in %).