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Exam (elaborations)

Management Accounting Memo()

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MANCOSA Management Accounting Memorandum for the 30th of November 2021










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Uploaded on
January 8, 2022
Number of pages
11
Written in
2021/2022
Type
Exam (elaborations)
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Questions & answers

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MANAGEMENT ACCOUNTING
NOVEMBER 2021
MEMORANDUM


PREPARED BY: MTHOMBENI
0767297208

, QUESTION 1
1.1 Net profit
R
Sales(5000XR3400) 17000000
Variable costs (5920000)
(R520+R350+R110+R204X5000)
Marginal income 11080000
Fixed costs (R625000+R462000) (1087000)
Net profit 9993000

1.2 Break-even quantity
Break-even quantity = Total fixed costs
Marginal income per unit
= R1087000
R3400-R1184
= 491 units


1.3 Break-even value
Break-even quantity X Selling price per unit
491 X R3400
R1669400




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