MAC2601 - Principles of Management Accounting (MAC2601)
Institution
University Of South Africa (Unisa)
This is solutions to 2018 practice questions to be studied in conjunction with the other study materials. Once understood your chances of passing this module is greatly enhanced.
MAC2601 - Principles of Management Accounting (MAC2601)
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MAC2601 Question Bank
Question Bank:
Suggested solution to question 1
Principles of
Management Accounting
MAC2601
Semester 2
Department of Management Accounting
IMPORTANT INFORMATION:
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regarding your module.
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, MAC2601 Question Bank
SUGGESTED SOLUTION TO QUESTION 1 OF THE ADDITIONAL PRACTICE QUESTIONS
Question Theme Marks Time in
minutes
1 Cost-volume-profit and Sensitivity Analysis; 20 24
Probabilities
QUESTION 1 20 Marks
MAFIKENG MANUFACTURERS (PTY) LTD
(a) Break-even units = Total fixed costs / Contribution per unit
6 000 = Total fixed costs / (R120 – R30)
6 000 x R90 = Total fixed costs
Total fixed costs = R540 000 (3)
(b) Total contribution = Total sales in Rand – Total variable costs in Rand
= (7 500 units x R120/unit) – (7 500 units x R30/unit)
= R900 000 – R225 000
= R675 000 (2)
(c) MoS in units = Total sales units – Break-even units
= 8 000 – 6 000
= 2 000 units (1)
(d) MoS ratio = (Total sales in Rand – Break-even sales in Rand) / Total sales in Rand
= (10 000 x R120 – 6 000 x R120) / (10 000 x R120)
= (R1 200 000 – R720 000) / R1 200 000
= R480 000 / R1 200 000
= 40% (2)
(e) Sales units = (Fixed costs + Target profit) / Contribution per unit
= (R540 000 + R90 000) / R90 per unit
= R630 000 / R90 per unit
= 7 000 units (3)
IMPORTANT INFORMATION:
This tutorial letter contains important information
regarding your module.
Note: This tutorial letter is only available for download from myUnisa and will not be posted to
you.
Define tomorrow
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