Please provide detailed answer for all three parts, else I will provide unhelpful ratings.

A) ABCD produces two kinds of items B and C at its assembling plant. Both the items are created utilizing similar materials, apparatus, and gifted work. Machine hours accessible for it is 4,000 hours

Information relating to products are as follows:

Particulars B C

Selling Price per unit $16,000 $4,000

Material Costs per unit $ 7,000 $1,200

Machine Hours per unit 1.6 hrs. 0.8 hrs.

Maximum Annual Demand 2,000 units 1,600 units

Online Booking (already accepted for) 400 units 1,200 units

Due to poor productivity levels, late order and declining profits over recent years, the CFO has suggested the introduction of throughput accounting in the company.

The total of all factory costs is $1,42,60,000, excluding material.

Required

Using throughput accounting, PREPARE statement to determine the optimum production mix and maximum profit for the next year.

CALCULATE the amount of profit lost due to acceptance of online booking of the products.

RECOMMEND the options to be followed in order to avoid any loss of profit.

LIST various ways through which price customization could be done.

Given that products B and C are respectively in 'maturity stage' and 'introduction stage' of their life cycle. STATE the most appropriate pricing policy that could be followed by the ABCD for B and C as per their life cycle.

Young Old Group is a leading charity working with and for the disadvantaged elderly for over 15 decades. Young Old Group advocates for their needs for universal pension, quality healthcare, action against elder abuse and many more. Young Old Group collects donations and funds and utilises them for the welfare of elders. The governing body of Young Old Group has setup four performance objectives for the three months to 30 June 2019:

to achieve a level of donation of$`30,00,000

to keep advertisement cost not more than 3% of donation

to keep welfare cost more than 85% of donation

to achieve 90% of respite care requested from the community

Actual results were as follows:

April May June

Donation ($) 7,00,000 13,00,000 11,00,000

Advertisement Costs ($) 17,500 52,000 33,000

Elder's welfare cost ($) 5,74,000 10,92,000 979,000

Respite care requests (days) 1,120 1,140 1,200

Respite care provided (days) 896 1,003 1,104

The aim is to serve elder needs in a wholesome manner, enabling them to live active, dignified and healthier lives.

Requirement

PREPARE statement to assist the manager in evaluation performance against objectives and COMMENT on the performance.

The following are the income statements of two firms in the same industry.

Firm VICKY ($) Firm SRK ($)

Revenues 20,00,000 40,00,000

Less: Variable costs 9,00,000 24,00,000

Contribution margin 11,00,000 16,00,000

Less: Fixed costs 7,00,000 12,00,000

Profit before taxes 4,00,000 4,00,000

Required

IDENTIFY the strategy (cost leadership vs. differentiation) followed by two firms. JUSTIFY your classification.