KOLEJ PROFESIONAL MARA AYER MOLEK

BUSINESS MATHEMATIC ( MAT 1013)

SESSION : 2/2021

ASSIGNMENT

LECTURER ‘ S NAME : AHMAD KHOMEINI BIN ROSE

CLASS : DIA 1D

GROUP MEMBERS :

NO NAME ID NUMBERS

1 MOHAMMED IMRAN FARHAN BIN MOHAMMED SUFFIAN (L) MDA 21-07-072

2 MUHAMMAD SYAIRIE BIN MOHD TAUFIK MDA 21-07-088

3 HADIF WILDAN BIN MOHD NIZAM MDA 21-07-101

4 AHMAD JOHAN HANAFI BIN MOHD NAZRI MDA 21-07-081

 FOOTBALL JERSEY

Manchester United Jersey Paris Saint-Germain

Home Kit 21/22 Jersey Away Kit 21/22
RM50 RM50

Malaysia Jersey Home Kit Tottenham Hotspur

20/21 Jersey Away Kit 21/22
RM45 RM50

Barcelona Jersey Away Kit

21/22
RM50
c) We choose to sell football jersey due to Europe Premium League (EPL) . So that , most of
football fans would buy their favourite club ‘s jersey as a sign of support to their club . As the
time being , a lot of legend player from other club has signed the contract to be transferred to
the new club such as Cristiano Ronaldo who from Juventus got transferred to Manchester
United which made the transfer market become a hot issue nowadays . As a consequence ,
the impact of his transferred to Manchester United caused the sales of the club’s jersey will
increase .

Cristiano Ronaldo 2021

 DADDY HOOD JERSEY ENTERPRISE

Sold to : Sport Wear My Invoice date: September 30, 2021

40170 Shah Alam, Invoice No: 121415

Selangor

ITEM DESCRIPTION QUANTITY UNIT PRICE AMOUNT

NO
(RM) (RM)
001 Manchester United Jersey 25 50.00 1250
Home Kit 21/22
002 Paris Saint-Germain Jersey 25 50.00 1250
Away Kit 21/22
003 Malaysia Jersey Home Kit 20/21 25 45.00 1125

004 Tottenham Hotspur Jersey 25 50.00 1250

Away Kit 21/22
005 Barcelona Jersey Away Kit 25 50.00 1250
21/22
List Price 6125
Trade Discount 20% 1225

Transportation charge 30
Net Price 4930
TOTAL 4930
For operating expenses and net profit based on cost price show

calculation of :

e) Operating Expenses = 15%xRM39.44

=RM5.92
f) Net Profit = 30%xRM39.44
=RM11.83
g) Retail Price, R = C + OE + NP
= RM39.44 + RM5.92+ RM 11.83
=RM 57.19
h) mark up@gross profit, GP = NP + OE
= RM 11.83 + RM5.92
= RM17.75
i)breakeven price, BEP = C + OE
= RM39.44 + RM 5.92
= RM 45.36
j) percentage of maximum markdown, max MD = R – BEP
= RM 57.19 – RM45.36
= RM11.83
%max MD = MD/OP x 100%
=RM 11.83/RM39.44 x 100%
= 29.99%
(II)For operating expenses and net profit based on retail price show calculation
of:

k) Operating Expenses = 15%x R

=0.15R

i)net profit, NP = 30%xR

=0.3R

m)retail price , R = C + OE + NP
=Rm 39.44 + 0.15R + 0.3R
0.55R = RM39.44
R = RM71.71
n)mark up @ gross profit, GP = NP + OE
=0.3(RM71.71) + 0.15(RM71.71)
=RM32.27
o) breakeven price,BEP = C + OE
= RM39.44 + RM10.76
=RM 50.20
p)% of maximum markdown, max MD = R – BEP
= RM 71.71 – RM 50.20
= RM 21.51
%max MD = MD/OP x 100%
=RM21.51/RM39.44 x 100%
=54.54%
Decision Making
q) We agreed to choose retail price that the net profit is based on retail price
due to the profit that we'll get is higher than the profit that we will get based
on cost price which is RM11.86 per product, while the profit for retail price that
the net profit based on cost is RM21.51
r) New retail price after 30% mark-up based on R from part 1
R=C+M
R = RM 56.84 + 0.3(RM 56.84)
R = RM 73.89
New retail price after 30% mark-up based on R from part 2
R=C+M
R = RM 71.27 + 0.3(RM 71.27)
R = RM92.65