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Question NO 1
Requirement A Amount
Sellingprice $ 50
Variable cost
Direct Material $ 8
Direct Labor $ 10
Variable overhead $ 2
total Variable cost $ 20
Contribution Margin $ 30
Total Fixed Cost $ 600,000
Break Even in Units 20000 Units
Forecasted Sale 30000 units
Sales revenue 1500000
Variable Cost
Direct Material $ 240,000
Direct Labor $ 300,000
Variable overhead $ 60,000
total Variable cost $ 600,000
ContributionMargin $ 900,000
Total Fixed Cost $ 600,000
Profit $ 300,000
(B) Per unit
Selling price 40 $ 1,400,000
$ -
Direct Material 6 $ 210,000
Direct Labor 12 $ 420,000
Variable overhead 2 $ 70,000
Total Variable cost 20 $ 700,000
Contribution Margin 20 $ 700,000
Fixed cost
Fixed Overhead $ 600,000
Advertising $ 20,000
Total Fixed Cost $ 620,000
NewProfit $ 80,000
Break Even Point 31000 Units
Special Order
C Sales revenue 120000
Less: Variable cost
Direct Material 40000
Direct Labor 50000
Variable Overhead 10000
Total Variable Expense 100000
ContributionMargin 20000
Fixed cost in this decision is irrelevantit will
incur whether we accept the order or not
The Overseas Order should beexpected becouse it generates
Positive contribution Margin
Question No 2
0 1 2 3 4 5 5
Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Residual Value
Research Expense $ 0.20 $ -
Project Site Investment $ 2.60 $ 2.70
New machine and equipment $ 5.50 $ 2.50
Working Capital $ 0.80 $ 0.80
Sales $ 6.20 $ 6.60 $ 6.90 $ 6.10 $ 6.70
Cost $ 2.10 $ 2.20 $ 2.40 $ 2.30 $ 2.20
Depreciation $ 0.60 $ 0.60 $ 0.60 $ 0.60 $ 0.60
general Overhead $ 0.30 $ 0.30 $ 0.30 $ 0.30 $ 0.30
Loss on contribution $ 0.90 $ 0.90 $ 0.90 $ 0.90 $ 0.90
New Employees Cost
$
(0.02)
$
(0.02) $(0.02) $(0.02) $(0.02)
Total Cash Flows
$
(9.10) $ 2.32 $ 2.62 $ 2.72 $ 2.02 $ 2.72 $ 6.00
Present Value @10%
$
(9.10) $ 2.11 $ 2.17 $ 2.04 $ 1.38 $ 1.69 $ 3.73
Net present value
$
4.01
The Net Present Value is Positive which means The outcome of this project is good
The project Gives Net benefit of $4 Million dollars
Quesiton NO 3
A Total Overhead 48000
Total Direct Labor 2400
Overhead rate 20
Job Quantity rate Amount
Direct Material 30 kg $ 7.0 $ 210.0
Direct Labor 15 hours $ 20.0 $ 300.0
Overhead 15 hours $ 20.0 $ 300.0
Total Cost $ 810.0
Desire profit $ 202.5
Selling price $ 1,012.5
B
Total Overhead 48000
Total Direct Labor 2400
Overhead rate 20
Job Quantity rate Amount
Direct Material 30 kg $ 7 $ 210
Direct Labor 17 hours $ 20 $ 340
Overhead 17 hours $ 20 $ 340
Total Cost $ 890
Sellingprice $ 1,013
Profit $ 123
PART B Question 1
CASH BUDGET
September
Cash Receipt
OpeningCash Balance $ 50,000
Sales (Cash) $ 2,564,100
Credit Sales (collection) $ 8,288,000
Total Cash Inflows $ 10,902,100
Cash Disbursement
Payment to A Supplier $ 2,100,000
Payment to B supplier $ 500,000
Direct Labor $ 3,360,000
Variable overhead $ 672,000
Fixed Overhead $ 650,000
Fixed sellingand admin $ 400,000
Purchase of new Equipment $ 3,800,000
Total Cash disbursement $ 11,482,000
Net Cash flow $ (579,900)
Analysis
B The sales volume of Nina plc is increasing therefore the sales
of September is 25% greater than previous month sale
The primary reason for increases sale increase in number of units
sold
The major cash outflow in September is due to purchase of new equipment
Due to increasing number of units sold the new equipment was needed
Recommendation
1
The company has to increase their cash Sales, 80% credit
sales is risky for business
2
Modify term of payment with supplier A, supplier A
should be paid after one or two months of purchase
In this way Nina plc can maintain good Cash flow
3 Avoid Unnecessary expense
4
Aware employees about cost saving techniques and
adopt inclusive behavior and motivate employees
5
The cash flow health of Nina plc is good, because of new
purchase we see negative cash flow
but in future it will be positive cash flow
6 Nina should continue increasing their sales

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100 dollar

  • 1. Question NO 1 Requirement A Amount Sellingprice $ 50 Variable cost Direct Material $ 8 Direct Labor $ 10 Variable overhead $ 2 total Variable cost $ 20 Contribution Margin $ 30 Total Fixed Cost $ 600,000 Break Even in Units 20000 Units Forecasted Sale 30000 units Sales revenue 1500000 Variable Cost Direct Material $ 240,000 Direct Labor $ 300,000 Variable overhead $ 60,000 total Variable cost $ 600,000 ContributionMargin $ 900,000 Total Fixed Cost $ 600,000 Profit $ 300,000
  • 2. (B) Per unit Selling price 40 $ 1,400,000 $ - Direct Material 6 $ 210,000 Direct Labor 12 $ 420,000 Variable overhead 2 $ 70,000 Total Variable cost 20 $ 700,000 Contribution Margin 20 $ 700,000 Fixed cost Fixed Overhead $ 600,000 Advertising $ 20,000 Total Fixed Cost $ 620,000 NewProfit $ 80,000 Break Even Point 31000 Units Special Order C Sales revenue 120000 Less: Variable cost Direct Material 40000 Direct Labor 50000 Variable Overhead 10000 Total Variable Expense 100000 ContributionMargin 20000 Fixed cost in this decision is irrelevantit will incur whether we accept the order or not The Overseas Order should beexpected becouse it generates Positive contribution Margin
  • 3. Question No 2 0 1 2 3 4 5 5 Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Residual Value Research Expense $ 0.20 $ - Project Site Investment $ 2.60 $ 2.70 New machine and equipment $ 5.50 $ 2.50 Working Capital $ 0.80 $ 0.80 Sales $ 6.20 $ 6.60 $ 6.90 $ 6.10 $ 6.70 Cost $ 2.10 $ 2.20 $ 2.40 $ 2.30 $ 2.20 Depreciation $ 0.60 $ 0.60 $ 0.60 $ 0.60 $ 0.60 general Overhead $ 0.30 $ 0.30 $ 0.30 $ 0.30 $ 0.30 Loss on contribution $ 0.90 $ 0.90 $ 0.90 $ 0.90 $ 0.90 New Employees Cost $ (0.02) $ (0.02) $(0.02) $(0.02) $(0.02) Total Cash Flows $ (9.10) $ 2.32 $ 2.62 $ 2.72 $ 2.02 $ 2.72 $ 6.00 Present Value @10% $ (9.10) $ 2.11 $ 2.17 $ 2.04 $ 1.38 $ 1.69 $ 3.73 Net present value $ 4.01 The Net Present Value is Positive which means The outcome of this project is good The project Gives Net benefit of $4 Million dollars
  • 4. Quesiton NO 3 A Total Overhead 48000 Total Direct Labor 2400 Overhead rate 20 Job Quantity rate Amount Direct Material 30 kg $ 7.0 $ 210.0 Direct Labor 15 hours $ 20.0 $ 300.0 Overhead 15 hours $ 20.0 $ 300.0 Total Cost $ 810.0 Desire profit $ 202.5 Selling price $ 1,012.5 B Total Overhead 48000 Total Direct Labor 2400 Overhead rate 20 Job Quantity rate Amount Direct Material 30 kg $ 7 $ 210 Direct Labor 17 hours $ 20 $ 340 Overhead 17 hours $ 20 $ 340 Total Cost $ 890 Sellingprice $ 1,013 Profit $ 123
  • 5. PART B Question 1 CASH BUDGET September Cash Receipt OpeningCash Balance $ 50,000 Sales (Cash) $ 2,564,100 Credit Sales (collection) $ 8,288,000 Total Cash Inflows $ 10,902,100 Cash Disbursement Payment to A Supplier $ 2,100,000 Payment to B supplier $ 500,000 Direct Labor $ 3,360,000 Variable overhead $ 672,000 Fixed Overhead $ 650,000 Fixed sellingand admin $ 400,000 Purchase of new Equipment $ 3,800,000 Total Cash disbursement $ 11,482,000 Net Cash flow $ (579,900)
  • 6. Analysis B The sales volume of Nina plc is increasing therefore the sales of September is 25% greater than previous month sale The primary reason for increases sale increase in number of units sold The major cash outflow in September is due to purchase of new equipment Due to increasing number of units sold the new equipment was needed Recommendation 1 The company has to increase their cash Sales, 80% credit sales is risky for business 2 Modify term of payment with supplier A, supplier A should be paid after one or two months of purchase In this way Nina plc can maintain good Cash flow 3 Avoid Unnecessary expense 4 Aware employees about cost saving techniques and adopt inclusive behavior and motivate employees 5 The cash flow health of Nina plc is good, because of new purchase we see negative cash flow but in future it will be positive cash flow 6 Nina should continue increasing their sales