REQUIRED:

$1\mathrm{.}1$ Calculate the unit costs for $2022$ indicated $as(a),(b)$ and $(c)in$ the table above.

$(5$ marks$)$

$1\mathrm{.}2$ Compare the unit costs $of2022$ with those $of2021.$ Some $of$ the unit costs have been affected $by$

inflation $(increased$ prices$).In$ each $of$ the following cases give a possible reason $(other$ than inflation$)$ for the

change:

Direct materials cost per unit

$(1$ mark$)$

Direct labour cost per unit

$(1$ mark$)$

Factory overhead costs per unit

$1\mathrm{.}3$ Break$-$even point $in$ units.

Calculate the break$-$even point for $2022in$ units.

Comment $on$ the break$-$even point calculated above. Should the business $be$ satisfied with the number $of$

units that are currently being produced? Explain.

$\begin{array}{cc}?& 2022\\ 2021& ?\\ ?& ?\\ ?& ?\\ ?& 34000\text{u}\text{n}\text{i}\text{t}\text{s}\text{m}\text{a}\text{d}\text{e}\\ 25000\text{u}\text{n}\text{i}\text{t}\text{s}\text{m}\text{a}\text{d}\text{e}& ?\\ ?& ?\\ ?& ?\\ ?& \text{T}\text{o}\text{t}\text{a}\text{l}\text{C}\text{o}\text{s}\text{t}\text{s}\\ \text{U}\text{n}\text{i}\text{t}\text{C}\text{o}\text{s}\text{t}\text{s}& \text{T}\text{o}\text{t}\text{a}\text{l}\text{C}\text{o}\text{s}\text{t}\text{s}\\ \text{U}\text{n}\text{i}\text{t}\text{C}\text{o}\text{s}\text{t}\text{s}& ?\\ ?& ?\\ \text{V}\text{a}\text{r}\text{i}\text{a}\text{b}\text{l}\text{e}costs& 980\\ 000\mathrm{.}00& 28\\ 82& 801\\ 000\mathrm{.}00& 32\mathrm{.}04\\ \text{D}\text{i}\text{r}\text{e}\text{c}\text{t}\text{m}\text{a}\text{t}\text{e}\text{r}\text{i}\text{a}\text{l}cost& 500\\ 000\mathrm{.}00& a\\ 462& 000\mathrm{.}00\\ 18\mathrm{.}48& ?\\ \text{D}\text{i}\text{r}\text{e}\text{c}\text{t}\text{l}\text{a}\text{b}\text{o}\text{u}\text{r}cost& 320\\ 000\mathrm{.}00& 9\mathrm{.}41\\ 205& 000\mathrm{.}00\\ 8\mathrm{.}20& ?\\ \text{S}\text{e}\text{l}\text{l}\text{i}\text{n}\text{g}\text{a}\text{n}\text{d}\text{d}\text{i}\text{s}\text{t}\text{r}\text{i}\text{b}\text{u}\text{t}\text{i}\text{o}\text{n}cost& 160\\ 000\mathrm{.}00& b\\ 134& 000\mathrm{.}00\\ 5\mathrm{.}36& ?\end{array}$

$\begin{array}{cc}\text{F}\text{i}\text{x}\text{e}\text{d}cost& 333\\ 000\mathrm{.}00& 9\mathrm{.}79\\ 296& 000\mathrm{.}00\\ 11\mathrm{.}84& \text{F}\text{a}\text{c}\text{t}\text{o}\text{r}\text{y}\text{o}\text{v}\text{e}\text{r}\text{h}\text{e}\text{a}\text{d}costs\\ 205& 000\mathrm{.}00\\ c& 205\\ 000\mathrm{.}00& 8\mathrm{.}20\\ \text{A}\text{d}\text{m}\text{i}\text{n}\text{i}\text{s}\text{t}\text{r}\text{a}\text{t}\text{i}\text{o}\text{n}cost& 128\\ 000\mathrm{.}00& 3\mathrm{.}76\\ 91& 000\mathrm{.}00\\ 3\mathrm{.}64& \text{T}\text{o}\text{t}\text{a}\text{l}\text{C}\text{o}\text{s}\text{t}\text{s}{?}_{(})\\ 1& 313\\ {000\mathrm{.}00}_{,}{38\mathrm{.}62}_{,}1& 097\\ {000\mathrm{.}00}_{,}43\mathrm{.}88& ?\end{array}$