a) What is the contribution ratio? b) Calculate zero point turnover (break-even) in both NOK and number of units.

c) How much revenue (sales revenue) the company must have if it is to be left with a profit of NOK 780.000,- ?

d) For kommende periode antar Abacus AS at produksjon og salg vil bli 800 enheter. Beregn budsjettert resultat (overskudd/underskudd).

Sales price per unit Direct material costs (DM) Direct payroll costs (DL) Indirect variable costs in manufacturing department Indirect fixed costs in the manufacturing department Sum tilvirkningskostnader Indirekte variable kostnader i salgsavdelingen Indirekte faste kostnader i salgsavdelingen Self-cost Merit 75 000 22 000 16 000 6 000 8 000 52 000 4 000 7 000 63 000 12 000