"TechWidget" is a Russian manufacturing company specializing in electronic gadgets. Their flagship product, the "SmartGadget," sells for 3000 rubles per unit. The variable cost to produce each SmartGadget is 1500 rubles, and the company's fixed costs amount to 2,000,000 rubles per year. Explain the concept of breakeven analysis to your students using this scenario. Ask them to calculate the breakeven point in units and total revenue in rubles needed to cover fixed costs. Then, prompt them to discuss the implications of the breakeven point for TechWidget's profitability and future decisions.

·Direct Labor Efficiency Variance: "AutoParts Rus" is an automotive manufacturing company in Russia. They've established a standard labor time of 4 hours to assemble one car part. The standard labor rate is 500 rubles per hour. During the last month, "AutoParts Rus" produced 5,000 car parts, using 22,000 actual labor hours at a total cost of 11,500,000 rubles. Explain the concept of direct labor efficiency variance in the context of this scenario. Task your students with calculating the direct labor efficiency variance and analyzing its implications for "AutoParts Rus." Encourage them to brainstorm potential reasons for the variance and propose strategies for improvement.

·Material Price Variance: "FoodPack Ltd." is a Russian food packaging company. They use a specific type of raw material in their packaging production. The standard cost of this material is 100 rubles per kilogram. Last month, "FoodPack Ltd." purchased 10,000 kilograms of the material at an actual cost of 105 rubles per kilogram. Describe the concept of material price variance to your students using this scenario. Challenge them to calculate the material price variance and discuss its significance for "FoodPack Ltd." Ask them to consider possible factors contributing to the variance and suggest measures to manage it effectively.

Budgeting (Table Format):

"RetailRus" is a retail chain planning its budget for the upcoming year. Fill in the table below to prepare the sales budget:

Month	Units Sold	Selling Price per Unit (rubles)
January	5,000	300
February	6,000	320
March	7,000	310