Page 96 - UNISA Manac Cost Course Slides Part 1
P. 96
TEST 3 - COSTING
Example – BEP with 2 products
Contribution per unit:
Product LD Product SO
Sales 200 100
Direct material (60) (40)
Direct labour (20) (10)
Variable factory overhead (40%) (10) (5)
Variable selling and admin (1/3) (15) (7.5)
Contribution per unit 95 37.5
Weighted contribution = (95 x 50 000 / 68 000) + (37.5 x 18 000 / 68 000)
= 79.78 per unit
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