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Marina Machines Ltd currently produces two sizes of machines, the minor and the major. Various forecasts have been prepared for 20X7 which are summarised below:

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Marina Machines Ltd currently produces two sizes of machines, the minor and the major. Various forecasts have been prepared for 20X7 which are summarised below: Budgeted costs for 20x7 Direct Materials 2.700.000 Direct labour 1.560.000 Variable overhead 3.120.000 Fixed Overheads 4.200.000 The production details for 20x7 are as follows: Minor Major Forecast selling price/unit Sh 60 Sh 95 Forecast sales volume (units) 120.000 70.000 End unit of major needs 1.5 times the amount of materials as a minor and twice as much labour. Varuble overheads are always absorbed in proportion to labour In the following year 20x8, it is proposed to launch a luxury version of the major to be called the major plus. The major plus is expected to sell at Sh 125 per unit and to have estimated direct unit costs of Sh 24 materials and Sh 17 labour and to increase fixed costs by Sh 600.000 per year The forecast sales volume for 20x8 are: Units Minor 120.000 Major 40.000 Major plus 40.000 (a) Determine the variable cost per unit for each product by filling in the schedule below Direct cost per unit Minor Major Major plus Direct materials Direct labour 011 Variable overheads Total cost per unit ishi (6) Using marginal costing principles prepare the profit statement for year 20x7 by filling the whole (Hint: All figures with thousands should have a comma eg 1.000 not 1000) Marina Machines Limited Tacoste per un (b) Using marginal costing principles prepare the profit statement for year 20x7 by filling in the schedule below. (Hint: All figures with thousands should have a comma eg. 1,000 not 1000) Marina Machines Limited Project Profit and Loss Account 20x7 Minor (sh'000)Major shoco Total sh 000 Sales Direct costs Contribution Fixed costs 4,200 Net profit (c) Using the marginal costing principles, prepare the income statement for the year 20x8 (Hint: All figures with thousands should have a comma eg. 1.000 not 1000) Marina Machines Limited Project Profit and Loss Account 20x8 Minor (sho Major shoo Major plus shooo Totalsh 000 Sales Direct costs (c) Using the marginal costing principles, prepare the income statement for the year 20x8 (Hint: All figures with thousands should have a comma e.g. 1,000 not 1000) Marina Machines Limited Project Profit and Loss Account 20x8 Minor (sh 000)Major shoooMajor plus (Shooo Total sh 000 Sales Direct costs Contribution Fixed costs 4.800 Net profit (c) Would you recommend to introduce product Major Plus in 20%B7 Write Yes or NO

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