Strama Activity 2 Solman
Strama Activity 2 Solman
5.
10% 5%
New order per unit 123 123
Variable cost per unit (60 + 26.25 +26.25) 112.50 117
Unit CM P10.50 P6
Increase in FC 4,000,000
Divide by unit CM 25
Total Increase in unit sales 160,000 B
19. Unit VC (37.50 + 25) = 62.50
Unit CM (SP – Unit VC) (75 – 62.50) = 12.50
Increase in FC 4,000,000
Total Increase in peso sales 4,000,000 A
21. A B TOTAL
CM per unit 500 3,000
Multiply sales mix 60% 40%
Weighted CM 300 1200 1,500
BES= 3,000,000
1,500
(1200 X 60%) (5000 X 40%)
= 3,000,000
1,500
(720 +2000)
=3,000,000/ 0.55147 =
31.
34. Desired sales = [(2M + 500k) / (100% - 60%)] = 6,250,000 / 200,000 = 31.25 D
35. Peso Sales = FC/(CMR – ROS)
= 1,050,000 / (40%-10%) = 3,500,000 A