Account

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 : Break Even Point = capsule RM drink 10.00 RM total 3.50 RM

13.50

RM RM RM RM RM

4.60 RM 0.80 RM 0.15 RM 0.40 RM 0.50 RM

1.84 RM 0.20 RM 0.30 RM RM 0.25 RM

6.44 1.00 0.45 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 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

=

= Q2 : Product Sales Less : Variable Cost Contribution Margin Less : Fixed Cost Net Income

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

Capsul RM 125,000.00 RM...