Question 1.1:

Three production processes - A, B, and C - have the following cost structure:

the selling price is 6.12 per unit

Process	Fixed Cost per Year	Variable Cost per Unit
A	131276	3.81
B	85672	4.37
C	78501	4.50

What is the cost of process C for a volume of 7839 units? (round to the nearest cent).

How many units per year must be sold with process A to have annual pre-tax profits of 49460 if the selling price is 6.12 per unit? (Round to the nearest integer)

How many units per year must be sold with process B to have annual pre-tax profits of 49460 if the selling price is 6.12 per unit? (Round to the nearest integer).

How many units per year must be sold with process C to have annual pre-tax profits of 49460 if the selling price is 6.12 per unit? (Round to the nearest integer).