The management of the enterprise intends to increase the revenue from sales by 20% (from UAH 65 000 to UAH 78 000). The total variable costs are 47 000 UAH for the initial variant. The fixed costs are 8 200 UAH. Calculate the amount of profit that will correspond to the new level of revenue from the implementation by the traditional tool (1) and with the help of an operating lever (2).

Task 5.2

The company produces spare parts for cars - lubricating filters - and sells them at 13 UAH. For the filter variable cost per unit of production - 4.1 UAH. Quarterly sales -

400 000 pcs. The fixed costs of the enterprise are 1 000 000 UAH. The profitability threshold has been crossed. Determine how many percent the profit of the enterprise will increase while increasing the volume of sales by 35,000 units. With the help of operating leverage?

Task 5.3

Calculate the break -even threshold and the profitability threshold of goods according to the following data (all absolute indicators - in thousand UAH) sale price 845 UAH; volume of sales per year 79 pcs.; variable costs per unit of goods 700 UAH; direct fixed costs for goods 7 000 UAH; Side fixed costs 2 350 UAH.

Task 5.4

The enterprise produces products at a price of 250 UAH. The planned output per year is 12,000 pcs. The fixed costs for the entire issue are determined per year in the amount of 876 000 UAH. Variable cost per unit of production according to the actual data of calculation is equal to 160 UAH/pc. Determine the break -even point, gross margin (contribution to fixed costs and profit) per unit of production and the amount of profit for the planned production volume.