Revision: Cost Types and Contribution Margin 1. An industrial company produces product A2700 units and product B200 units in one month. Product A is sold for 9,50 and product B for 12,50 per unit. Total fixed costs are 4125. Variable costs are 7,75 for A and for B8,00. Production Time for A is 5 minutes and for B 7,5 minutes per unit. a) Determine the unit contribution margin for one A and one B. b) Determine the financial result for one month. c) The company has an additional order for 300 units for product A. Selling price is 9,50. Should the company accept if the maximum capacity for one production cost centre is already at it's limit and the additional order can only be produced at the expense of product B ? 2. An industrial company produced and sold product A 5000 units and product B 3000 units. Total fixed costs are 250000. The fixed costs can be allocated to A and B in the ratio 5:3. a) Determine the unit contribution margin and the profit per unit for A and B. b) Determine the financial result for the company and the contribution of A and B to the profit. c) Determine the break-even-point. d) One unit of A can be replaced by one unit B. Should the company enhance production for A or for B if the company has 6080 working hours available next year and product A needs 0,40 working hours and product B0,48 working hours