accounting management :

Question $1(1$ point$)$ Question

IKS manufactures only one product. The results of IKS operations for a typical month are summarized by the following data:

Turnover $$540,000$

Margin on variable costs $$180,000$

Net profit $$60,000$

The company produced and sold $120,000$ units of this product during the month. There was no beginning or ending inventory.

A significant portion of production is done by a machine currently rented for $$20,000$ per month. IKS was offered an arrangement whereby it would pay a $$0\mathrm{.}10$ royalty per unit processed by the machine rather than the monthly lease.

What is the indifference threshold in units $($Number of units which allows the same net result between the two options$)$ and what is the net result at this level?

Question $1$ options:

Quantity of $320,000$ Kg and net result of $$120,000$

Quantity of $200,000$ Kg and net result of $$180,000$

Quantity of $80,000$ Kg and net result of $$180,000$

Quantity of $260,000$ Kg and net result of $$120,000$

Question $2(1$ point$)$

Question

Company X communicates to you the following data at the end of its first financial year:

Raw materials used $$32,000$

Direct labor $$20,000$

Variable FGFs $$12,000$

Fixed FGFs $$16,000$

Variable operating costs $$4,000$

Final stock of finished products $600$ units

Sales $($$$45/$unit $)$$$63,000$

According to the variable cost method, the value of the ending stock of finished products is:

Question $2$ options:

$$19,200$

$$27,000$

$$24,000$

$$15,600$