QUESTION 1 (Time: 10 - 15 minutes) ABC Company sells 10,300 units at OMR 10 per unit. Variable costs are OMR 7.5 per unit, and total fixed costs are OMR 12,500.

Requirements: Calculate the following using the CM method : (a) the contribution margin ratio (b) income from operations.

2-QUESTION 2 (Time: 12 17 minutes) Rashid cafe has a coffee product that sells OMR 11.5 per unit. The cafe sold 500 units during June. The total variable cost is OMR 4,500 while total fixed costs are OMR 6,500. Using the contribution margin method, determine (a) the break-even point in units and (b) the break even point in sales if the selling price has increased to OMR 12.5 per unit.

QUESTION 3 (Time: 15- 18 minutes) XYZ Inc. sells a product for OMR 2.5 per unit. The variable cost is OMR 1.7 per unit, and fixed costs are OMR 1500. Using the Equation method Determine (a) the break-even point in sales if total fixed costs increased to OMR 2500 and, (b) the required sales in units if the company desires a target profit of OMR 3,200 assuming fixed cost remained the same at OMR 1,500.