F G H

SP 22 15 19
VC 16 12 13
CON 6 3 6 33
CSR 27.2727273 20 31.57895
Sales 44 15 57 116

10.3448276 2.586207 15.51724 28.44828

Sales Value 4000

F 8000 176000
G 4000 60000
H 12000 228000

ACTIVITY 7

Expected Value

Best 120
Most Likely 100
Worst -30

190

Q6)
EM TM GM

Machine Set UP 100 64 110 274

Cost Per Machine Set up 1200

Q27

15000 500*(x-22)

30 x-22

52 x
 136.363636

Q19)

9000 450*(X-40)

20 X-40

60 X

50

Q25

40 a-0.0015Q
24
A 64

Q 64

Selling Price 70
Variable Costs 44

Contribution 26
LF 0.015

CPLF 1733.33333

5193

X 0.3
1200

X 360

Q3
Production Set up 14400 7.2
Ordering Costs 33600 16.8
Other Overhead Costs 24000 12

36

Q4

Material Purchased 64000 12.8

220000
General Fixed Overhead 145000 29

41.8

Clear Co

Sales Mix Contribution Variance

RAQ AQ
RLE 3764.7929 4130 -876497
(RAQ-AQ)*SC

ICL 1325.2071 960 913017.8

36520.71 -36520.71

Sales Quantity Contribution Variance

RAQ BQ
RLE 3764.7929 3750 -35503
(RAQ-AQ)*SC

ICL 1325.2071 1320 -13017.75

-48520.71 48520.71

12000

343

b)

ROI
Net Profit Margin NP/Sales*100
Division S Division M
28 x/44600*100 33 x/21800*100

100x 1248800 719400

x = Net Profit 12488 Net Profit 7194

ROI 15.0821256 17.71921

12488 7194
Cost of Capital 9936 4872

RI 2552 2322

Year 1 Year 2 Year 3 Year 4

1900000 100000 50000 10000

100000 75000 8000000 2250000
1000000 6750000 800000 200000
100000 600000 300000

3100000 7525000 8850000 2760000 22235000

529.4048
Activity 1

500000
1200000
400000
100000
100000
996000
2241000
5970000
1490000
400000
900000
1800000
750000
200000
 17047000

321.641509

Expected Labour Cost

-0.415037499278844

82.0391628359874

410.195814179937

90

360

50.1958141799371

1004

64

C)

Sales 60
Variable Costs -2

Contribution 58

L/F 2900