Page 95 - UNISA Manac Cost Course Slides Part 1
P. 95
TEST 3 - COSTING
Example – BEP with 2 products
(a) Breakeven point in units
= Total fixed costs / weighted contribution per unit
= 2 431 000 / 79.78
= 30 472 units
Fixed costs:
Factory overhead (R1 385 000 x 60%) = R 831 000
Selling and admin (R2 400 000 x 2/3) = R1 600 000
R2 431 000
95
