the firt four points

The student will explain the essential variables in a costvolume-profit analysis. 2. The student will compute the break-even point and the level of production necessary to obtain a predetermined profit. 3 . The student will explain how management uses cost-volumeprofit analysis by take decisions. 4. The student will apply costvolume-benefit analysis to plan the level of fixed and variable costs in a company. Objetivo Terminal #3: Los estudiantes evaluarn la relacin costo-volumen-beneficio para una empresa. Objetivos Capacitantes: 1. El estudiante explicar las variables esenciales en un anlisis de costo-volumen-beneficio. 2. El estudiante computar el punto de equilibrio y el nivel de produccin necesario para obtener una ganancia predeterminada. 3. El estudiante explicar cmo la gerencia utiliza el anlisis costo-volumen-beneficio al tomar decisiones. 4. El estudiante aplicar el anlisis costo-volumen-beneficio para planificar el nivel de costos fijos y variables en una empresa. Petrako Manufacturing Company makes special filters for the heavy equipment industry. Actually, the company produces and sales between 120,000 and 130,000 units per month (at 85% production capacity) During October 2022 the following selected accounts summary was taken from the accounting records: Accordingly, to the production and sales budget for November 2022, the management projected sales of 125,000 units at $30 each. Petrake Manufacturing Company makes special filters for the heavy equipment industry. Actually, the company prodeces aad sales between 120.000 and 130.000 maits per month (at 85% production capacity) During October 2022 the follewing selected acceunts sammary was taken from the accounting recerds: Accordingly, to the prodection and sales budget for Nevember 2022, the management projected sales of 125,000 units at 330 each. Required (6 poists each) References and consputations are required 1. Using Excel, prepare a projected Cuatribetion Margin income statement for November 2022, including the centributien margin per anit in dollars of sales and centributioe margin ratie (percentage) 2. Calculate the break-even point in units and dellars of sales. 3. If the fixed costs increase by 20%, What happened to the break-even point in sales and units to be sold? 4. If the fixed costs decrease by 10%. What happened to the break-even point in sales and units te be sold? 5. If sales increase by 10%, by what amount and perceatage will operating inceme increase? 6. Hew many units must the company preduce and sells to earn 51,600,000 in Octeber? 7. If the company want a net income (after-tax) of $1,300.000 for November (the company average tax rate is 21% ) hew many anits mest will be seld? 8. What happened to the break-even in sales and units if Direct Laber costs increase to 55? 9. What happened to the break-even point and operatiog income for November if the company agree with an esternal contractor to run selling expense (actually variable) for a monthly fived payment of \$300.000? Is a goed prepenal? 10. Petrake has received an effer from Mexican company to bury 10,000 filters at $22 per wait. If Petrakes accepted the prepesals the variable selliag cest increase to 53.50 per unit (actually is 53), and increase in fised seneral and administrative cost of \$15,600. This sale would not affect national sales or their cests. I iag only financial amounts factors, sbould Petrakes may be accopting the proposal of Mexicas Company