X has the following data: regular production and sales per year (at 90% capacity) 90,000 units; Total fixed cost of 200,000; Total variable cost of 504,000; regular selling price per unit is 20 per unit. A one time special order was received for 15,000 units for a special offer price of 15 per unit. Decide whether to accept or reject the special order?

2. X produce part X (10,000 units is needed per month)  and incurred the following:  DM is 5 per unit; DL is 5 per unit; and total overhead cost of 30 per unit. The 20% of OH is fixed cost. Handling cost is 10% of DM used. The part can be purchased from outsider at 36 per unit. The plant used in making the product X will be vacant when purchased form outsider, BUT it can be rented out to  other companies at 40,000 per month and 2/3 of FOH will be avoided. What is the disadvantage of decision to make?

 
3. X Corp has projected sales of 100,000, gross profit rate of 45% and return on sales of 15%. AR is 25% of sales; inventory is 10% of cost of sales. X corp has minimum cash balance of 10,000 and fixed assets of 75,000. What is the total assets requirement?


4. The following data are as follows: Budget for the month of January 2020: beginning FG is 40,000 units; Sold units totaled 70,000 units and Ending FG in units is 30,000.Budgeted Cost of production are: DM is 10 per unit; DL of 20 per unit and VOH is 5 per unit. Budgeted FOH is 80,000.What is the budgeted production cost?

5. The following data are as follows: Budget for the month of January 2020: beginning FG is 40,000 units; Sold units totaled 70,000 units and Ending FG in units is 30,000.Budgeted Cost of production are: DM is 10 per unit; DL of 20 per unit and VOH is 5 per unit. Budgeted FOH is 80,000.What is the budgeted production cost?