Task $1$: Henriks Scooter Ltd $(50\%)$

Henriks Scooter Ltd manufactures custom$-$made scooters. The company is owned and operated by Henrik S$.$ In addition to Henrik, there are $3$ employees in the company. Henrik lacks an overview of his costs, so he asks you to help create an accounting overview. In this regard, you have requested some information about his business. Since Henrik is not very interested in financial management, his information may seem a bit disorganized. However, you still manage to find the relevant information so you can help him.

Henrik manufactures the scooters from scratch. This means he takes aluminum, cuts it into the right sizes, and welds them together into an aluminum frame $($called a platform$),$ upon which the scooter is then equipped with handlebars, brakes, an engine, etc. This standard platform serves as the starting point for scooter production. Customers then choose the color, tires, rims, engine, handlebars, and other features, thus customizing the scooter according to the individual customer$$s preferences.

Henrik sets the prices for the scooters to his customers in the following way: The base price for the aluminum platform is $7,500$ DKK$,$ which includes the choice of color for the paint. The price for the equipment that the customer selects for their scooter is added to this base price $($i$.$e$.,$ this is the price the customer pays, but not Henrik$$s cost of producing these items$).$ Last year, the average sales price was $15,500$ DKK$.$ This means the $7,500$ DKK plus the equipment selected by the customers resulted in an average price of $15,500$ DKK per scooter last year. The price for the equipment that Henrik offers to customers is the same as his purchase price.

The cost of aluminum is $1,300$ DKK per scooter. Consumables for soldering and painting cost $150$ DKK per scooter. Personnel expenses last year amounted to $1,900,000$ DKK$,$ which includes Henrik$$s and the $3$ employees$$ wages as well as employee insurance. Rent was $600,000$ DKK last year. There were costs for electricity, water, and heating totaling $100,000$ DKK$.$ Marketing expenses amounted to $850,000$ DKK$,$ primarily related to participation in trade fairs and the costs of a website. Administrative expenses were $126,800$ DKK$.$ Finally, depreciation on inventory and machinery was set at $150,000$ DKK$.$

Last year, Henriks Scooter Ltd produced and sold $700$ scooters. Henrik estimates that one person can produce one scooter per day. This means that with $200$ working days per year, they can produce $800$ scooters per year. However, because Henrik himself handles part of the bookkeeping and other administrative tasks, he can only manage to produce $100$ scooters per year. Therefore, a production of $700$ scooters per year fits well with what the four people in the company can manage in a year.