ANSWER :

Exercise part 1:

M GmbH is a company
which currently
manufactures 3 products
A, B and C. This takes
place in three production
stages I, II and III.
The following table
shows the respective
production times of the
products in the individual
production stages:
Selling
product production I production II production III Production (units)
Price
5,000
A 2h 4h 3h 300
€
6,500
B 3h 3h 3h 400
€
5,500
C 2h 2h 2h 300
€
Required howers 2400 3000 2700
Capacity (hrs) 2400 3500 3600
Required howers/
1 0.857142857 0.75
Available capacity
No Bottleneck
The direct material costs
for the production of a
respective piece are made
up as follows:
Direct costs-
product Direct costs Direct costs Direct costs
Sales(distribution)
production. production.
production I
II III
A 300 € 300 € 400 € 200 €
B 500 € 500 € 100.00 € 300 €
C 500 € 500 € 500 € 250 €
Prodect A B C
Selling Price 5,000 € 6,500 € 5,500 €
Direct Cost
production I 300 € 500 € 500 €
production. II 300 € 500 € 500 €
production. III 400 € 100 € 500 €
Sales Distribution 200 € 300 € 250 €
Contribution per unit 3,800 € 5,100 € 3,750 €
Production and sale
300 400 300
units
11,40,000 20,40,000
Total Contribution 11,25,000 € 43,05,000 €
€ €
Less overhead costs of
the M GmbH company
production I -1,80,000.00 €
production II -3,50,000.00 €
production III -2,52,000.00 €
Rent halls -9,60,000.00 €
storage costs -1,40,000.00 €
management -1,90,000.00 €
borrowing costs -1,78,000.00 €
Distribution -2,50,000.00 €
Net Profit 18,05,000 €

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