Mark the correct statements (Hint: marginal costs = variable costs)

Kahlenberg Ltd. has fixed costs of € 600,000.00. A product that sells for € 50.00 is a candidate for being dropped from the product mix. The variable cost of the product is € 40.00 per unit. The company estimates that all of the variable cost avoidable and 10 percent of the fixed costs are avoidable if the business drops the product from its product mix. If it continues to provide the product, sales is expected to be 5,000 units.

Should Kahlenberg Ltd. drop the product?

Protect Ltd a small tailor produces face masks. The monthly fixed costs for rent, insurance, maintainance, cleaning etc. is budgeted to EUR 15489.

Protect Ltd sells its masks for EUR 26 per unit.

The variable cost per unit (material) is budgeted to EUR 15 per unit. 

Required: Calculate break-even point (BEP).

Protect Ltd a small tailor produces face masks. The monthly fixed costs for rent, insurance, maintainance, cleaning etc. is budgeted to EUR 11144.

Protect Ltd sells its masks for EUR 23 per unit.

The variable cost per unit (material) is budgeted to EUR 16 per unit.

Management aims for a profit of EUR 7446.

Required: Calculate the required volume of activity to generate the target profit.

Hint: round to whole-numbers.

Protect Ltd a small tailor produces face masks. The monthly fixed costs for rent, insurance, maintainance, cleaning etc. is budgeted to EUR 10509.

Protect Ltd sells its masks for EUR 25 per unit.

The variable cost per unit (material) is budgeted to EUR 12 per unit.

The expected volume of sales is: 20273 units

Required: Calculate the margin of safety.

The bakery Soft&Sweet Ltd collected data relating to its electricity cost and volume of activity over the last two years and found the following:

Year 20X1: Volume of activity 10592 units; Total electricity cost in EUR: 1689

Year20X2: Volume of activity 14627 units; Total electricity cost in EUR: 3412

Expected Volume of activity for Year 20X3: 18998

Required: Calculate the expected variable cost for 20X3.

Which of the following costs are typically variable?

Mark the correct statements.

Задача 1 . У трьох пробірках без підписів є розчини солей: натрій ортофосфату, амоній нітрату й натрій нітрату. Іван використав універсальний індикаторний папір і опустив індикаторний папірець у кожну пробірку. В одній з них Іван отримав наступний результат. Укажи, яка сіль була в цій пробірці: