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PrinceCalvin1

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Sales

3a)
Total salesof Revenue $275000
Total units 25,000
$11
b)
SellingUnit $11
Lesscost per sale ( 2.50
8.50
c)
$ $
Salesrevenue
Lesscost of goods
sold(2.50x
250000
275000
62500
Gross Profit
Lessexpenses:
Electricity
Rent
Wages
Maintenance and
repairs
Depreciation
(2700/3 yr)
18,950
36,000
54,240
1,260
212,500
115,850
Netprofit 96,650
d)
$
Wages/
revenue
54,240
275,00
19.72%
4a)

$ $ $
Fixedassets:
Ships
Loading equipment
180,000
93,000
273,000
Current Assets:
Cash
Account receivable
18,000
42,000
60,000
Less: Current
Liabilities
Loan
Insurance
Bank overdraft
Total Current
Liabilities
WorkingCapital
12,000
15,000
8,000
35,000
$25,000
Financedby
Capital
$147,000
Long Term Liabilities
Bank loan (5-year,
5% p.a. interest)
Account payable
90,000
61,000
151,000

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