Exam (elaborations)
MAC2601 ASSIGNMENT 01 2021 WITH ELABORATIONS
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- University Of South Africa (Unisa)
MAC2601 ASSIGNMENT 01 2021 WITH ELABORATIONS
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MAC2601 ASS1 FORF SEMESTER 1 FOR 2021Prepared by MR BLESSING K.
Contact details :074 252 3282
Email addres: blekufakwenyika@gmail.com
1. (2) The sales value of one unit of a particular product.
2. (4) Variable selling costs
3. (2) R5,00
𝐻𝑖𝑔ℎ𝑒𝑠𝑡 𝑐𝑜𝑠𝑡𝑠−𝐿𝑜𝑤𝑒𝑠𝑡 𝑐𝑜𝑠𝑡𝑠
Variable delivery cost per unit = 𝐻𝑖𝑔ℎ𝑒𝑠𝑡 𝑜𝑢𝑡𝑝𝑢𝑡−𝐿𝑜𝑤𝑒𝑠𝑡 𝑜𝑢𝑡𝑝𝑢𝑡
𝑅217 500−200 000
=
19 500−16 000
=R5 per unit
4. (1) R720 000 (R120 000 x 6 months)
y=a+bx
using the Higher level : Fixed costs per month (a)
R217 500=a+R5(19 500)
R217 500=a+R97 500
R217 500 – R97 500 =a
a=R120 000
5. (4) R5,20
Σxy = aΣx + bΣx2
Σy = an + bΣx
MR. BLESSING K.K 0742 523 282 blekufakwenyika@gmail.com 0742 523 282
, 21 679 370 000 =a104 400 +b1 825 060 000 x (6)
1 243 400=a6+b104 400 x (104 400)
130 076 220 000 = a626 400 +10 950 360 000 b
129 810 960 000 = a626 400 + 10 899 360 000 b
265 260 000 = 51 000 000b
265 260 000/51 000 000 = 51 000 000b/51 000 000b
R5.20 =b
Observation Volume X Total costs Y XY X squared
(independent) (Dependent)
1 18 000 212 000 3 816 000 000 324 000 000
2 17 600 207 600 3 653 760 000 309 760 000
3 19 500 217 500 4 241 250 000 380 250 000
4 16 100 200 000 3 220 000 000 259 210 000
5 16 000 200 000 3 200 000 000 256 000 000
6 17 200 206 300 3 548 360 000 295 840 000
Σ 104 400 1 243 400 21 679 370 000 1 825 060 000
6 (1) 70,83%.
𝐴𝑐𝑡𝑢𝑎𝑙 𝑠𝑎𝑙𝑒𝑠 𝑢𝑛𝑖𝑡𝑠−𝐵𝐸𝑃 𝑢𝑛𝑖𝑡𝑠
Margin of safety ratio = 𝐴𝑐𝑡𝑢𝑎𝑙 𝑠𝑎𝑙𝑒𝑠 𝑢𝑛𝑖𝑡𝑠
x 100
200 000−58 334
= 200 000
x 100
= 70.83%
7. (3) 61 777
𝑇𝑜𝑡𝑎𝑙 𝐹𝑖𝑥𝑒𝑑 𝑐𝑜𝑠𝑡𝑠
BEP units =
𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑝𝑒𝑟 𝑢𝑛𝑖𝑡
𝑅700 000−(𝑅2 𝑥 200 000)+𝑅500 000
=
𝑅38 −(𝑅2.1+𝑅11.25+𝑅4.20+𝑅7.50)
𝑅800 000
= 𝑅12.95
=61 776.06 units = 61 777 units
8. (1) 33,33%
MR. BLESSING K.K 0742 523 282 blekufakwenyika@gmail.com 0742 523 282
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