MAC3761 ASSIGNMENT 1 2020

MAC3761 ASSIGNMENT 1 – SEMESTER 1 OF
2020
1. 2

2. 1

3. 3

4. 2

5. 4

6. 3

Determination of budgeted selling price per unit of XPU for the 2020
financial year

R
Core processor 3 500
Plastic – cover shell 85
RAM (8 ∗ 150) 1 200
4.2 266
Variable manufacturing overhead (3 800 ∗ 60 )
875
Direct labour (3.5 ∗ 250)
12
Packaging box
(1 940 000 – 1 360 000)
Variable distribution costs [ (160 ] 4
000 – 15 000)
Selling Commission 208
Total Variable Costs 6 150
25 2 050
Contribution (6 150 ∗ 75)
Budgeted Selling Price 8 200



7. 2

Calculation of Total Direct Labour Cost

R
XPU (540 000 ∗ 3.5 ∗ 250) 472 500 000
SBU (900 000 ∗ 3.8 ∗ 250) 855 000 000
Total Direct Labour Cost 1 327 500 000

, 8. 4 (CLOSEST ANSWER)

Total Fixed Costs

R
Distribution costs [1 940 000 − (4 ∗ 160 000) + 25 000] ∗ 12 15 900 000
Rental expense (189 200 ∗ 12) 2 270 400
Gaming Licence Feee 533 400 000
Administrative Labour Costs 1 375 340 000
Total Fixed Costs 1 926 910 400


Contribution per unit

XPU (Question 6) = 2 050

SBU

R
Core processor 3 800
Plastic cover – shell 105
RAM 1 200
4.5 285
Variable manufacturing overheads (3 800 ∗ )
60 950
Packaging
12
Distribution Costs 4
Distribution Costs
216
Selling Commission
Total Variable Costs 6 572
38 4 028
Contribution (6 572 ∗ 62)
Selling Price 10 600


540 000 900 000
Weighted Contribution = [1 440 000 (2 050) + (4 028)]
1 440 000


= 𝑹𝟑 𝟐𝟖𝟔. 𝟐𝟓

𝑻𝒐𝒕𝒂𝒍 𝑭𝒊𝒙𝒆𝒅 𝑪𝒐𝒔𝒕𝒔
Break – even units = 𝑾𝒆𝒊𝒈𝒉𝒕𝒆𝒅 𝑪𝒐𝒏𝒕𝒓𝒊𝒃𝒖𝒕𝒊𝒐𝒏 𝒑𝒆𝒓 𝑼𝒏𝒊𝒕

1 926 910 400
= 3 286.25


= 𝟓𝟖𝟔 𝟑𝟓𝟓 𝒖𝒏𝒊𝒕𝒔