Calculations and answers
Problem 5.1
1a
Variable cost: 70.000 + 70.000 = 140.000
Fixed cost: 150.000 + 60.000 = 210.000
Budgeted normal production: 14.000
Normal production: 15.000
Cost price = (210..000) + (140..000) = €24,-
1b
Selling price: 30
Budgeted profit: (30 * 14.000) – 140.000 – 210.00 = €70.000
1c
Revenue: 15.200 * 32,5 = 494.000
Costs: 73.800 + 68.000 + 148.000 + 62.000 = 351.800
Inventory difference: 8.000
Real profit: €134.200