23

Q1

Q2

Q3

Q4

BAFS 90,000 $420,000

(90,000 $20)
(90,000 $8)

Q5

$
1,800,000
(720,000)
1,080,000
(1,500,000)
(420,000)

BAFS 170,000 $540,000

(170,000 $20)
(170,000 $8)

$
3,400,000
(1,360,000)
2,040,000
(1,500,000)
540,000

43

Q6
Q7

Q8

$200,000BAFS $40,000 $940,000

Q9 X Y
X Y

Q10 180,000 $660,000

(180,000 $20)
(180,000 $8)

$
3,600,000
(1,440,000)
2,160,000
(1,500,000)
660,000

Q11 BAFS 175,000 $3,500,000 $600,000

$2,500,000 125,000 50,000
(175,000 125,000) $1,000,000 ($3,500,000 $2,500,000)

Q12 (a) = $750,000 $500,000 = $250,000

= $250,000 $750,000 = 331/3%

(b)
331/3%

Q13

44

Q
($20 0.6Q) + ($30 0.4Q) = $1,500,000 + ($8 0.6Q) + ($12 0.4Q)
Q = 104,166.67

= 104,166.67 0.6 = 62,500

= 104,166.67 0.4 = 41,666.67

= ($12 60%) + ($18 40%) = $14.4

= $1,500,000 $14.4 = 104,166.67

= 104,166.67 60% = 62,500

= 104,166.67 40% = 41,666.67

Q14

$
20

(3)
(2)
(3)
12

1
2

0.6
$20
1

= $3 $5 = 0.6
= $5 $5 = 1

= $12 0.6 = $20

= $18 1 = $18

1
$18
2

3
3

(5)
(4)
(3)
18

$
30

120,000
8,000

72,000
8,000
80,000

= 120,000 0.6 = 72,000

= 8,000 1 = 8,000

A1

(a)

(d)

(b)

(e)

(c)

$12
$18

120,000
8,000

$
1,440,000
144,000
1,584,000
(1,500,000)
84,000

45

A2

$
20

(3)
(2)
(3)
12

1
2

= $2 $20 = 0.1

= $8 0.1 = $80

(2)
(2)
(3)
8

0.2 1 0.1
$90 2$80
2
3

(5)
(4)
(3)
18

$
15

0.1
$120
1

$
30

120,000
60,000
10,000

12,000
12,000
1,000
25,000

= 10,000 0.1 = 1,000

= 1,000 $20 = $20,000

46

$12
$18
$8

120,000
60,000
10,000

$
1,440,000
1,080,000
80,000
2,600,000
(1,500,000)
1,100,000

23.1

$50
2
$25
1

$50
3
$19
2

6,500
13,000
6,000
18,000
31,000

= (6,500 $50) + (6,000 $57) = $667,000

23.2X
(a)

$
25
(9)
(5)
(4)
7

$
40
(9)
(10)
(8)
13

(b)

1
2

= $5 $20 = 0.25
= $15 $20 = 0.75
= $10 $20 = 0.5

= $7 0.25 = $28
= $6 0.75 = $8
= $13 0.5 = $26

$
43
(10)
(15)
(12)
6

$7
0.25
$28

$6
0.75
$8

$13
0.5
$26

47

23.3
(a)

(i)

(ii) = $42 $100 = 42%

(iii) (iv)

$
2,500,000
(400,000)
(600,000)
(300,000)
(150,000)
1,050,000

$
500,000
100,000
600,000

= $600,000 $42 = 14,286

= 14,286 $100 = $1,428,600

(b)

($12 120%)

= $39.6 $100 = 39.6%

($100,000 115%)

$
100
(16)
(24)
(14.4)
(6)
39.6

$
500,000
115,000
615,000

= $615,000 39.6% = $1,553,030

23.4X

48

(a)

($10 $8)
(2,000 4,000)

$2
0.5
$4

$
100
(16)
(24)
(12)
(6)
42

(b)

($7 $4)
(5,000 5,000)

20,000 (10,000 0.5)

$40,000 (20,000 $2)
$30,000 (10,000 1 $3)

$3
1
$3

23.5
(a)

[(1,000 $350) + (6,000 $550) + (4,000 $880)] 11,000

= $651.8182

$3,510,000 $651.8182
= 5,384.9371

$350
$550
$880

$
1,000,000
500,000
1,500,000
200,000
50,000
50,000
10,000
100,000
100,000
3,510,000

5,384.9371 $350 1,000/11,000 = $171,339

5,384.9371 $550 6,000/11,000 = $1,615,481
5,384.9371 $880 4,000/11,000 = $1,723,180

(b)

1,000,000
500,000
1,500,000
200,000
50,000
50,000
10,000
100,000
100,000

$
3,510,000

(3,510,000)
0

49

(c)

$
5,736,000

1,000,000
500,000
1,500,000
200,000
50,000
50,000
10,000
100,000
100,000

(3,510,000)
2,226,000

$350
$550
$880

800
4,800
3,200

$
280,000
2,640,000
2,816,000
5,736,000

23.6X
(a)

3
3
3

50

$12

$18

2
15

4
15

$90
1

$67.5
2

130,000
70,000
15,000

$
12
18
8

$8
2
15

$60
3

17,333
18,667
2,000
38,000

130,000
70,000
15,000

$
1,560,000
1,260,000
120,000
2,940,000
(1,500,000)
1,440,000

= $2 $15 =

2
15

= $4 $15 =

4
15

= $2 $15 =

= $12
= $18

= $8

2
15

2
15

2
15
4
15

= $67.5

= $60
2
15 = 17,333
4
15 = 18,667

= 130,000

= 70,000

= 15,000

(b)

= $90

2
15

= 2,000

23.7
(a)

(i)
$244,800

= $102,000
= $283,334
=

(ii)
=

= ($102,000 + $30,000)

$680,000

$244,800 + ($185,000 $150,000)

= $320,801
$680,000

(iii)

$102,000 + $49,200
=
= $420,000

0.36*

* =

$244,800

=
= 0.36
$680,000

(b)

$234,600

$102,000 + $234,600
+
=
= 27,500
$12.24*

$244,800
* =
= $12.24
20,000

23.8X
(a)

= $50 ($15 + $7 + $13) = $15

= $15 $50 100% = 30%
51

($15 80,000)
($6 80,000)

$
1,200,000
(480,000)
720,000

(b)

=
= ($50 80,000) ($480,000 30%)
= $2,400,000

23.11

(a)

(b)

(i)

(a)
(b)
(c)

(d) = (b) 21,500

(e) = (b) (a)
(c) (d)
(c) (e)

$35
43.75%
22,286
$1,782,857
$1,782,880

(a1)
{[($967,500 21,500) $10] 21,500}

(b1)
($780,000 + $184,000)
(c1)

(d1) = (b1) 21,500

(b1) (a1)
(c1) (d1)

$
1,720,000
(752,500)
967,500
(964,000)
3,500

(ii) $27,500 $3,500

$45
56.25%
21,423

(c)
[($80 90%) 21,500 2]
$45

($780,000 + $120,000)

52

$
1,720,000
(967,500)
752,500
(780,000)
(27,500)

$
3,096,000
(1,935,000)
1,161,000
(900,000)
261,000

(d)

23.12X
(a)

= $4,800,000 $120 = 40,000

$000
1,200
600
520
480
2,800

$
30
15
13
12
70

= $120 $70 = $50

= ($780,000 + $620,000) $50 = 28,000

(b)

= (40,000 28,000) 40,000 100% = 30%

30% 30%

(c)

= $120 95% = $114

= $114 $70 = $44

= 40,000 80% = 50,000

($44 50,000)
($780,000 + $620,000 + $50,000)

$000
2,200
(1,450)
750

$150,000 $750,000

(d)

($780,000 + $620,000)

(40,000 110%)

$2,200,000 44,000
[($30 95%) + $15 + $13 + $12]

$000
1,400
800
2,200
44,000
$
50.0
68.5
118.5

53

23.13
(a)

(i)

Z
$880

$438
$98
$214
$750

$156
$245
$63
$464

$254
$140
$126
$520

$210

$616

$360

12.8

27

34

(i) (ii)

$75

$88

$90

Z (20,000 $360)
Y (16,000 $616)
X (15,000 $210)

20,000 4 =
80,000
16,000 7 = 112,000
15,000 2.8 = 42,000
234,000

$
7,200,000
9,856,000
3,150,000
20,206,000
(2,350,000)
17,856,000

X
$816
$750
$66

Y
$918
$464
$454

Z
$748
$520
$228

(ii)

12.8

27

34

(i) (ii)

$23.57

$64.86

$57

(i)

Y (16,000 $454)
Z (20,000 $228)
X (15,000 $66)

16,000 7 = 112,000
20,000 4 =
80,000
15,000 2.8 = 42,000
234,000

$
7,264,000
4,560,000
990,000
12,814,000
(2,350,000)
10,464,000

1 $98 $35 = 2.8

2 $245 $35 = 7

3 $140 $35 = 4

23.14X
(a)

$900,000
2 = 3,600
($150 2) + ($200 1)

$900,000
1 = 1,800
($150 2) + ($200 1)

($10 3,600; $15 1,800)

($20 3,600; $20 1,800)

54

Y
$1,080

(ii)

(b)

X
$960

$
36,000
72,000
108,000

$
27,000
36,000
63,000

$
63,000
108,000
171,000

(b)

$2
$10

($60 150; $51 200)

$
30
40
5
15
90
150
60

$
10
80
18
41
149
200
51

40%

25.5%

$171,000
2 = 2,000
($60 2) + ($51 1)

$171,000
1 = 1,000
($60 2) + ($51 1)

(c)

$60
15
$4

($30 2; $10 $2)

$51
5
$10.2

(d)

23.15
(a)

Y
$
300

Z
$
280

60
80
90
230

75
60
120
255

80
40
100
220

90

45

60

1.5

$45

$30

$60

X
$
320

Z1 2,800
X2 2,000
Y

10,100
(2,800)
(4,000)
3,300

Z
X
Y

2,800
2,000
2,200 (3,300 1.5)

55

(b)

:
X
$
90
2,000
180,000

Y
$
45
2,200
99,000

Z
$
60
2,800
168,000

447,000
(226,000)
221,000

($20 2 2,000) + ($20 1.5 3,000) + ($20 1 2,800)

(c)

23.16X
(a)

$000

($24,000,000 80% 95%)

($8,000,000 80% 95%)
($6,000,000 80%)
($2,000,000 80%)
($800,000 80%)

($1,700,000 + $300,000)

(b)

1,000
2,000

(20,500)
8,000

(3,000)
5,000

56

9,500
7,500
2,500
1,000

$000
28,500

$24,000,000 80,000 = $300

$300 95% = $285

80,000

80,000 80% = 100,000

$7,200,000 80,000 = $90

$8,000,000 100,000 = $80

$2,700,000

$3,000,000

$2,700,000 $90
= 30,000

$3,000,000 $80
= 37,500

30,000 $300

37,500 $285

= $9,000,000

= $10,687,500

[(80,000 30,000)

[(100,000 37,500)

80,000] 100%
= 62.5%

100,000] 100%
= 62.5%

(c)

30,000 37,500
62.5%

(d)

$000
20,500
3,000
6,000
29,500
100,000
$295

23.17X
(a)

= $2,000,000 $80 = 25,000

$000
500
100
120
180
900

$
20.0
4.0
4.8
7.2
36.0

= $80 $36 = $44

= ($508,000 + $152,000) $44 = 15,000

= $80 15,000 = $1,200,000

(b)

= 25,000 15,000 = 10,000

10,000
10,000 40%

(c)

= $70

= $36 ($20 10%) = $34

= $70 $34 = $36

$500,000

[$508,000 ($508,000 60% 20%) + $152,000]

$
500,000
599,040
1,099,040

$500,000 $1,099,040 $36 = 30,528.9 30,529

(d)

57