1. Below is an excerpt from the annual costs of the A / S \"Furniture Design in
ID: 2597837 • Letter: 1
Question
1.Below is an excerpt from the annual costs of the A / S "Furniture Design in euro:
Screws 5500
The administration's salary 110 000
Electricity costs for office premises 1500
Cost of furniture fabrics 25 000
Permanent wages and salaries of production 160 000
Nails 400
Commission fee for sales agents 80 000
Vacation money 54 000
Social costs 45 000
Repair costs 2500
Timber 740 000
Utilization of electric tools 1000
Social Security 1 900
Office space rent 3000
Telephone costs 2000
Direct piece cost in production 100 000
Depreciation of fixed assets 9500
Bank service costs 300
Sales agents for transport costs and nutrition 8500
Percentage on the loan in the bank 6500
Insurance for 1900
You must group the costs according to the cost of their materials, labor costs, other production costs, sales and administration costs, depreciation deductions and financial costs.
2.The following balance sheet sections were found:
Capital investment 100 000
Company car 22 000
Goodwill of the company 47 500
Office equipment 22 500
Retained earnings 75,000
Loan with local bank 70 000
Receivables 55,500
Debt to suppliers 45 000
Office space 87 000
Taxes 25 000
Deposit in bank 15 500
Group the section by finding the right place on balance sheet:
Active
Passive
3. What information is needed to calculate the non-losing point price?
A fixed costs, variable costs, planned sales;
B variable costs and planned sales;
C constant costs, variable costs and expected returns;
D fixed costs and planned sales.
4. Do you agree with the following statements?
Allegation Yes /No
A.The break even point point is a situation in which the revenue from
sales are equal to costs.
B.Break even point is affected by constant cost changes.
C.The break even point is not affected by changes in production volume.
D.Break even point indicates which sales should be
in order to avoid losses for the company.
5. If the wood processing company leases its production equipment to another company, then will increase the company
A total cost;
B financial operating income;
C gross margin;
D operating revenue.
6. The company must take a decision on the production and marketing of the product:
Basic 1. option 2.option 3.option 3.option
Produce variables costs 16,5 EUR - 2,2 EUR + 1,4 EUR + 1,8 EUR
Sales Variable costs 2,2 EUR 2 EUR 2,4 EUR 2,8 EUR
Fixed costs 45 000 EUR + 6 000 EUR + 15 000 EUR + 8 000 EUR
Sales vol. of production 5 200 5 300 6 100 5 400
Products unit price 32 EUR 28,5 EUR 34,2 EUR 33,2 EUR
Task:
1. For each option, calculate the critical point ; Choose the best option;
2. For each option, construct a critical point diagram.
Active
Passive
Explanation / Answer
1. Grouping of Costs.
Expense
Materials
Labor Cost
Other production
Sales & Admin
Depreciation deduction
Financial costs
Screws
5,500
Admin salary
110,000
Electricity cost for office
1,500
Cost of fabric
25,000
Wages
160,000
Nails
400
Commission sales agent
80,000
Vacation Money
54,000
Social Costs
45,000
Repair Costs
2,500
Timber
740,000
Utilization of electric tools
1,000
Social Security
1,900
Office Space rent
3,000
Telephone costs
2,000
Direct piece cost
100,000
Depreciation
9,500
Bank Service cost
300
Sales agents for transport cost
8,500
Percentage on the loan in bank
6,500
Insurance
1,900
TOTAL
870,900
163,800
48,500
259,000
9,500
6,800
Expense
Materials
Labor Cost
Other production
Sales & Admin
Depreciation deduction
Financial costs
Screws
5,500
Admin salary
110,000
Electricity cost for office
1,500
Cost of fabric
25,000
Wages
160,000
Nails
400
Commission sales agent
80,000
Vacation Money
54,000
Social Costs
45,000
Repair Costs
2,500
Timber
740,000
Utilization of electric tools
1,000
Social Security
1,900
Office Space rent
3,000
Telephone costs
2,000
Direct piece cost
100,000
Depreciation
9,500
Bank Service cost
300
Sales agents for transport cost
8,500
Percentage on the loan in bank
6,500
Insurance
1,900
TOTAL
870,900
163,800
48,500
259,000
9,500
6,800
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