Do the exercises below. Answers $/$ solutions can be found in Moodle section $8.$ Return the solutions of exercises to the return folder in Moodle.

Exercise $1$

Sport Center Ltd is a company, which offers consulting and lectures on health exercise.

Costs per month:

$\backslash$table$[[*$ Salaries $+$ social costs,$12000],[*$ Rent,$1000],[*$ Adp$-$costs,$1200],[*$ Other costs,$2000],[$Total$,16200]]$

Main activities:

Meeting customers

Consulting and lecturing

Invoicing

Other activities $($support activities, management$)$

The company has two main services:

Company consulting

Lecturing $($lectures$)$

The activities consume the workers' working time as follows:

Meeting customers

Consulting and lecturing

Invoicing

$q,$ Other activities $($support activities, management$)$

Rent is allocated to the activities according to the needed area:

Meeting customers

Consulting and lecturing

Invoicing

Other activities $($support activities, management$)$

ADP$-$costs are allocated to the following activities:

Consulting and lecturing

Invoicing

Other activities $($support activities, management$)$ Other costs are allocated to the following activities:

$25\%$

$30\%$

$45\%$

Meeting custamers

Consulting and lecturing

Invoicing

Other activities $($support activities, management$)$

$5\%$

$35\%$

$20\%$

$40\%$

The costs of activities are allocated to the services using the following drivers:

Activity

Activity driver

Meeting customers

Consulting and lecturing

Invoicing

Other activities

Number of meetings

Number of consulting and lectures

Number of invoices

Equal division

Every month the company has

$20$ customer meetings $($concerning consulting $15,$ lectures $5)$

$150$ h consulting and lectures $($consulting $90$ h $,$ lectures $60$ h $)$

$40$ invoices $($concerning consulting $30,$ lectures $10)$

The costs of other activities are allocated equal to the services.

a$)$ How much are the costs of each activity?

b$)$ How much are the costs of each service per unit $($hour$)?$

$10m^2$

$20m^2$

$20m^2$

$50m^2$

FocusDo the exercises below. Answers $/$ solutions can be found in Moodle section $8.$ Return the solutions of exercises to the return folder in Moodle.

Exercise $1$

Sport Center Ltd is a company, which offers consulting and lectures on health exercise.

Costs per month:

$\backslash$table$[[*$ Salaries $+$ social costs,$12000],[*$ Rent,$1000],[*$ Adp$-$costs,$1200],[*$ Other costs,$2000],[$Total$,16200]]$

Main activities:

Meeting customers

Consulting and lecturing

Invoicing

Other activities $($support activities, management$)$

The company has two main services:

Company consulting

Lecturing $($lectures$)$

The activities consume the workers' working time as follows:

Meeting customers

Consulting and lecturing

Invoicing

$q,$ Other activities $($support activities, management$)$

Rent is allocated to the activities according to the needed area:

Meeting customers

Consulting and lecturing

Invoicing

Other activities $($support activities, management$)$

ADP$-$costs are allocated to the following activities:

Consulting and lecturing

Invoicing

Other activities $($support activities, management$)$ Other costs are allocated to the following activities:

$25\%$

$30\%$

$45\%$

Meeting custamers

Consulting and lecturing

Invoicing

Other activities $($support activities, management$)$

$5\%$

$35\%$

$20\%$

$40\%$

The costs of activities are allocated to the services using the following drivers:

Activity

Activity driver

Meeting customers

Consulting and lecturing

Invoicing

Other activities

Number of meetings

Number of consulting and lectures

Number of invoices

Equal division

Every month the company has

$20$ customer meetings $($concerning consulting $15,$ lectures $5)$

$150$ h consulting and lectures $($consulting $90$ h $,$ lectures $60$ h $)$

$40$ invoices $($concerning consulting $30,$ lectures $10)$

The costs of other activities are allocated equal to the services.

a$)$ How much are the costs of each activity?

b$)$ How much are the costs of each service per unit $($hour$)?$

$10m^2$

$20m^2$

$20m^2$

Do the exercises below. Answers $/$ solutions can be found in Moodle section $8.$ Return the solutions of exercises to the return folder in Moodle.

Exercise $1$

Sport Center Ltd is a company, which offers consulting and lectures on health exercise.

Costs per month:

$\backslash$table$[[*$ Salaries $+$ social costs,$12000],[*$ Rent,$1000],[*$ Adp$-$costs,$1200],[*$ Other costs,$2000],[$Total$,16200]]$

Main activities:

Meeting customers

Consulting and lecturing

Invoicing

Other activities $($support activities, management$)$

Th