Page 98 - UNISA Manac Cost Course Slides Part 1
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TEST 3 - COSTING
Example – BEP with 2 products
Product LD Product SO Total
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
Total sales 10 000 000 1 800 000 11 800 000
Total contribution 4 750 000 675 000 5 425 000
Contribution ratio = 5 425 000 / 11 800 000 = 45.97%
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