accounting

BM6026 - Managerial Accounting & Finance
Mini Assignment - Sem 1 2014/2015
Name :
Suriati Binti Yusse
Matric no : MB1412199T
Class :
Tuesday - 7.00PM - 10.00PM product selling price
Variable Cost :
Material :
Extract of Tongkat Ali
Other Ingredients
Packing Material
Overhead Cost :
Drying cost of liquid
Other Overhead Cost
Labour Cost :
Processing
Packaging
Total Variable Cost
Unit Contribution Margin
Expected volume sales
% of total sales
Weighted Contribution
Q1 :

capsule
RM

Break Even Point =

=
Product
Sales
Less : Variable Cost
Contribution Margin
Less : Fixed Cost
Net Income

total
3.50 RM

13.50

RM
RM
RM

4.60 RM
0.80 RM
0.15 RM

1.84 RM
0.20 RM
0.30 RM

6.44
1.00
0.45

RM
RM

0.40 RM
0.50 RM

RM
0.25 RM

0.40
0.75

RM
0.15 RM
0.05 RM
0.20
RM
0.05 RM
0.03 RM
0.08
RM
6.65 RM
2.67 RM
9.32
RM
3.35 RM
0.83 RM
4.18
RM 12,500.00 RM 28,000.00 RM 40,500.00
RM
30.86 RM
69.14 RM
100.00
RM
1.03 RM
0.57 RM
1.61

=

Q2 :

drink
10.00 RM

Fixed Expenses
Weighted-average unit contribution margin
RM49,500.00
RM1.60
30,938 Combined unit sales
Capsul
RM 125,000.00
RM 83,125.00
RM 41,875.00

Drink
Total
RM 98,000.00 RM 223,000.00
RM 74,760.00 RM 157,885.00
RM 23,240.00 RM 65,115.00
RM 49,500.00
RM 15,615.00

to improve the revenue and profit of the production, we need to maximised the fixed asset to produce more product and get more profit.
Q3 :

Sales Revenue - Variable Expenses - Fixed Expenses = Profit
(RM10.00X + RM3.50X) - (RM6.65X + RM2.67X) - RM49500 =
RM13.50X - RM9.32X = RM25,000.00 + RM49,500.00
RM4.18X =
RM74,500.00
X=
RM74,500.00
RM4.18
X=
17,823 Units

RM25,000.00

To get the profit RM25,000.00 the production need to produce 17,823 unit for drink and capsule each.

Q4 :

Product
Sales
Less : Variable Cost
Contribution Margin
Less : Fixed Cost
Net Income

Capsul
RM 125,000.00
RM 83,125.00
RM 41,875.00
RM