Page 28 - Manac Costing Test 1 class slides - 4. Planning And Control
P. 28

COSTING



                   Example – BEP with 2 products












             The monthly selling and admin costs are estimated at R2 400

             000. One third of these costs vary directly with sales.


             The monthly factory overheads are estimated at R1 385 000.


             Required:

             (a) Calculate breakeven point in units for the soap division


                     for March 2013.

             (b) Calculate breakeven point in Rands for the soap division


                     for March 2013.












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