sasa
Classified in Mathematics
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CHAPTER 1,2,3,4,7
I PART
1. Compute the a) CM Ratio, b) BEP in number of computers, c) the BEP in $ sales=
a) CM Ratio= Sales/Contribution Margin Per Unit
b) fixed costs/Contribution margin per unit
c) fixed costs/ cmr (cm/sales)
2. Margin of safety= Current sales-BEP/ Current Sales
II PART HIGH LOW
a) high low method formula= y2-y1/x2-x1
then y2-(b)x2 = y1-(b)x1
b)FOH+FIRST FORMULA RESULT (UNITS GIVEN)
I F Factory Rent
I F Salaries of forklift operators
I V Screws used in the manufacturing of furnitur
D V Cement for a road builder
I V Glue used in textbooks production
D V Paint for automobiles
I F Supervisory Salaries
I V Plastic washers used in auto production
D V Clay used in brick production
D V Assembly line workers wages