ABC Corporation is considering starting to manufacture a new product where an equipment costing P200,000 must be installed, which will have a life of 8 years and a salvage value equal to 25% of its cost at the end of that time. Production cost are as follows: Direct labor = 12,000+12 per unit. The new product is estimated to be sold at P25 per unit. If the company’s capital is worth 12.5% before income taxes. a. How many units must be produced to break even? b. If P5000 units are sold out, determine the rate of return.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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ABC Corporation is considering starting to manufacture a new product where an
equipment costing P200,000 must be installed, which will have a life of 8 years
and a salvage value equal to 25% of its cost at the end of that time. Production
cost are as follows: Direct labor = 12,000+12 per unit. The new product is
estimated to be sold at P25 per unit. If the company’s capital is worth 12.5%
before income taxes.
a. How many units must be produced to break even?
b. If P5000 units are sold out, determine the rate of return.

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