Teraju Sdn.Bhd. makes two products, known as Hawa and Taha. Each products selling price per unit, variable cost and annual sales volume are as follows:

Required:

(a) Calculate weightage average contribution per unit.

(3 marks)

(b) Calculate break - even point in units for the company in total and separately for

each product.

(6 marks)

(c) Determine margin of safety for each product in sales value.

(7marks)

(d) Calculate the difference in profit for the company should they sell 12,000 units

of Hawa and 8,000 units of Taha.

Required:

(a) Calculate weightage average contribution per unit.

(3 marks)

(b) Calculate break - even point in units for the company in total and separately for

each product.

(6 marks)

(c) Determine margin of safety for each product in sales value.

(7marks)

(d) Calculate the difference in profit for the company should they sell 12,000 units

of Hawa and 8,000 units of Taha.

Hawa Selling price RM15 Variable cost per unit RM9 Number of units sold annually 20,000 Fixed expenses total RM475,800 per year. Taha RM100 RM20 5,000