100% satisfaction guarantee Immediately available after payment Both online and in PDF No strings attached
logo-home
Previously searched by you
Previously searched by you
logo
MAC3701 Assignment 2 Semester 2 2023 (Answers) £2.27   Add to cart
Quickly navigate to
Preview
  2.  
  3. University Of South Africa (Unisa)
  4.  
  5. Application of Management Accounting Techniques (MAC3701)

Other

MAC3701 Assignment 2 Semester 2 2023 (Answers)

1 review
 121 views  5 purchases
  • Module
  • Application of Management Accounting Techniques (MAC3701)
  • Institution
  • University Of South Africa (Unisa)

MAC3701 Assignment 2 Semester 2 2023 (Answers) QUESTION 1 (100 Marks) EnerFizzCo Drinks Ltd (“EnerFizzCo”), situated in Dersley in the Gauteng Province, is one of the leading energy drink and effervescent tablet manufacturers in the East rand operating in a fiercely competitive market. ...

[Show more]

Preview 2 out of 9  pages

Document information

  • August 29, 2023
  • 9
  • 2023/2024
  • Other
  • Unknown

Subjects

  • mac3701 assignment 2 semester 2 2023 answers

Written for

  • University of South Africa (Unisa)
  • Application of Management Accounting Techniques (MAC3701)
All documents for this subject (41)

1  review

review-writer-avatar

By: kefilwejohanna1 • 1 year ago

Seller

avatar-seller
itsbesttutors

Reviews received

Content preview

,MAC3701 ASSIGNMENT 2 SOLUTIONS
(a) Calculate DrinkD’s budgeted break-even sales units per product type for the 2023 financial year. Ignore the implications, if any,
of opening- and closing inventory. (12)

To calculate the budgeted break-even sales units per product type for the 2023 financial year, we'll use the break-even formula:

Break-even Units=Fixed CostsSelling Price per Unit−Variable Cost per UnitBreak-
even Units=Selling Price per Unit−Variable Cost per UnitFixed Costs

From the provided budgeted information for DrinkD's 2024 financial year (which we'll use for 2023, assuming no drastic
changes), the following costs are stated:

For Streak:

Selling Price: R18.00
Prime Costs: R6.75
Variable Selling and Distribution Costs: R1.30
Fixed Manufacturing Overheads: R2.50
Variable Manufacturing Overheads: R0.65

For Glitzo:

Selling Price: R25.00
Prime Costs: R17.90
Variable Selling and Distribution Costs: R1.30
Fixed Manufacturing Overheads: R4.00
Variable Manufacturing Overheads: R1.25

Calculating the Variable Costs and Fixed Costs for Each:

For Streak:

Variable Cost per Unit = Prime Costs + Variable Selling and Distribution Costs + Variable Manufacturing Overheads = R6.75 +
R1.30 + R0.65 = R8.70
Fixed Cost per Unit = R2.50

For Glitzo:

Variable Cost per Unit = Prime Costs + Variable Selling and Distribution Costs + Variable Manufacturing Overheads = R17.90 +
R1.30 + R1.25 = R20.45
Fixed Cost per Unit = R4.00

Break-even Units:

For Streak:

Break-even Units for Streak=�2.50�18.00−�8.70=�2.50�9.30=268.82 unitsBreak-
even Units for Streak=R18.00−R8.70R2.50=R9.30R2.50=268.82 units

Rounding, that would be approximately 269 units.

For Glitzo:

Break-even Units for Glitzo=�4.00�25.00−�20.45=�4.00�4.55=879.12 unitsBreak-
even Units for Glitzo=R25.00−R20.45R4.00=R4.55R4.00=879.12 units

The benefits of buying summaries with Stuvia:

Guaranteed quality through customer reviews

Guaranteed quality through customer reviews

Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.

Quick and easy check-out

Quick and easy check-out

You can quickly pay through credit card for the summaries. There is no membership needed.

Focus on what matters

Focus on what matters

Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!

Frequently asked questions

What do I get when I buy this document?

You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.

Satisfaction guarantee: how does it work?

Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.

Who am I buying these notes from?

Stuvia is a marketplace, so you are not buying this document from us, but from seller itsbesttutors. Stuvia facilitates payment to the seller.

Will I be stuck with a subscription?

No, you only buy these notes for £2.27. You're not tied to anything after your purchase.

Can Stuvia be trusted?

4.6 stars on Google & Trustpilot (+1000 reviews)

67096 documents were sold in the last 30 days

Founded in 2010, the go-to place to buy revision notes and other study material for 14 years now

Start selling
£2.27  5x  sold
  • (1)
  Add to cart