José Humberto González Rodríguez
CLASS ACTIVITY 01 05/10/2016
Exercise 01: Model results and breakeven point:
A company provides the following information:
INFORMATION
A
B
Sales (product)
100.000
250.000
Product units
100
125
Variables manufacturing costs
45.000
100.000
Fixed manufacturing costs
15.000
40.000
Variables distribution costs
35.000
60.000
Other information:
Administrative cost: .............................................. 50.000
Initial Stock and final stock (units): ............................... 0
It is requested:
1. Model result: Literal full cost, Industrial full cost, simply direct cost and evolved direct cost.
2. Assuming that the actual production for the period was 80%. Present the rational structure with
the corresponding sub-activity costs.
3. Breakeven product and company.