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Calculat ed sales vc ted price p

Calculat ed sales vc ted price p

FINANCIAL ACCOUNTING
FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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Calculation with Excel
Fill in the table and made conclusions Calculation per 1 month Costs 500 700 Expected sales volume, items Estimated price per unit Total direct (variable) costs 1,495 1,400 "Marginal profit" per unit The total "marginal profit" Fixed costs at 100% capacity utilization Realized profit For production process you need operators and raw materials (wood) Salaries per month Operator 30,000 RUB General director 220,000 RUB Accountant 130,000 RUB Ingenear 90,000 RUB Marketing specialist 110,000 RUB Leasing 1,272 RUB/m2/year Production area 120 m2 Administration area 47 m3 Equipment 100,000 RUB Usage term 7 years 1 m2 of wood costs 1030 RUB. Every additional m2 has discout of 2% in compare with previous >=100 m2 1,030 -200 m2 1,009 >=300 m2 989 >=400 m2 969 >=500 m2 950 For production of 1 finished item requires of labor time of wood 39 min 0.44 m2 I II Variants III 900 1,245 IV 1,000 1,159
Transcribed Image Text:Fill in the table and made conclusions Calculation per 1 month Costs 500 700 Expected sales volume, items Estimated price per unit Total direct (variable) costs 1,495 1,400 "Marginal profit" per unit The total "marginal profit" Fixed costs at 100% capacity utilization Realized profit For production process you need operators and raw materials (wood) Salaries per month Operator 30,000 RUB General director 220,000 RUB Accountant 130,000 RUB Ingenear 90,000 RUB Marketing specialist 110,000 RUB Leasing 1,272 RUB/m2/year Production area 120 m2 Administration area 47 m3 Equipment 100,000 RUB Usage term 7 years 1 m2 of wood costs 1030 RUB. Every additional m2 has discout of 2% in compare with previous >=100 m2 1,030 -200 m2 1,009 >=300 m2 989 >=400 m2 969 >=500 m2 950 For production of 1 finished item requires of labor time of wood 39 min 0.44 m2 I II Variants III 900 1,245 IV 1,000 1,159
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