Page 117 - MAC4861_2 Costing Class Slides Part 1
P. 117

TEST 3 - 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.













                                                                                                                               117
   112   113   114   115   116   117   118   119   120   121   122