Question 1

.(a) The Nilam Company manufactures two products. Information about the two products is as follows:

Table 1: Product costing for Nilam Company

	Product A	Product B
Selling price per unit	RM80	RM30
Variable costs per unit	45	15
Contribution margin per unit	35	15

The company expects fixed costs to be RM189,000. The firm expects 60% of its sales (in units) to be Product A (a sales mix of 3:2).

Required:

1. Calculate the contribution margin per package.

(3 Marks)

2. Determine the break-even point in units for Products A and B.

(3 Marks)

3. Justify the level of sales (in dollars) necessary to generate operating income of RM35,000.

(4 Marks)

2. Eastminster Company has the following information:

Direct Materials		Direct Labor
Standard Quantity	10,000	Standard Hours	2,000
Actual Quantity	12,000	Actual Hours	1,875
Standard Price	RM14	Standard Rate	RM10
Actual Price	RM12	Actual Rate	RM11

Required:

1. Determine the materials price variance, materials usage variance, labor rate variance and labor efficiency variance and justify whether it is favorable or unfavorable.

(10 Marks)

urgent question please

please use the formula to find units