Practical work $3$

Company $"$A$"$ is a manufacturer of wooden and metal structures $(20$XX$)$

$\backslash$table$[[$Costs$,$Total$],[1.$ Consumable supplies in the factory warehouse,$70000],[2.$ Sandpaper,$2000],[3.$ Lubricants,$5000],[4.$ Indirect costs: wages,$40000],[5.$ Wages of production workers,$300000],[6.$ Stocks of raw materials $01\mathrm{.}01\mathrm{.}20$XX$,40000],[7.$ Stocks of raw materials $31\mathrm{.}12\mathrm{.}20$XX$,50000],[8.$ Stock of finished goods $01\mathrm{.}01\mathrm{.}20$XX$,100000],[9.$ Stock of finished goods $31\mathrm{.}12\mathrm{.}20$XX$,10000],[10.$ Work in progress $01\mathrm{.}01\mathrm{.}20$XX$,14000],[11.$ Work in progress $31\mathrm{.}12\mathrm{.}20$XX$,54000],[12.$ Industrial building rental,$36000],[13.$ Depreciation of equipment,$7000],[14.$ Equipment insurance,$460000],[15.$ Purchase of raw materials,$1360000],[16.$ Sales and $($Revenue$),130000],[17.$ Cost of sales,$100000],[18.$ Salary of marketing department specialists,$100000],[19.$ Product promotion,$],[,]]$

Tasks:

Prepare a profit and loss statement account. Calculate operating profit. Use example $2$ to complete the assignment.

The company produced $900$ thousand units of products. What are the variable material costs per unit of products?

What is the rent for a building per unit of production?

How the above$-$mentioned indicators will change if the output increases to $1$ million units?

$1$