-

/
/

241-4.51-1.5 = 30

:
B.

DMTDLTVMOH 1- FMOH

t 4.5
1-1.5+1750,000/100,000 )
24

• ✓

60-37.5
•

✓
 PC = FMOH tall SHA
exp

=
100,0001-25,9001-(7×3700)
•
✓ =
151,800

17×370011-25,900

• ✓

co s
x
67% §
} 33%
Y s
10
is

WCMU =
17.5×07%7 +110×33 't)
= $8.3
•
y
BEP :
50,000/8.3 :
6,024

✗
4,000
=

YI 2,000

A
•
b b 00
166,6 2day
-
50,600 foyuo
⑥
u 00
2g

B Total
A
✓ 110,000
60,000
•
CM 50,000 -

40,000
✗
OI
25,000
=
I • ✓
y

• ✓

SPU OF

Production ( 3×200%1 : 1200 -

1000 : 200

Refining 8000-1200-2000-2400 =
2900

i .
-
-

÷ Yo:
.
'm
÷
.
? 24001-200--2600

• ✓

VCU = 4000/2000 = $2

SPU =
(4000+6000)/2000 = $5

•
✓ 5- 2 :3
I
.
•

- I Go i

- -

Toi s.eu
= Heo

•
✓ Feb Mar April
5040 7000 9000

12,600

33,640

! .
✓

Is
32,000×3=96,000
,
2,80£
•
✓
98,800 _

::¥o-o#

•
✓

75004
48000

52,0-00
-

☆ 3,500

6000-3500 =
2,500
÷
✓

ZOSPU SVCU

BEPcuni.tl =
=
24,00£
IS

:
= 1000
✓

: •
✓
9000×3 :
27,000
66,000

:÷
-

.
+
 275,000
+
62,000
• -

55,0-00
282,000
o

Units -10 produce 11,200 units

10,0001-2,000-800
It
= =
nudes
Uh
11200
molding 20×11,200 =
224,000
•
✓ mold poll" polishing 11,200×2×25
'
¥000T
a
hrrr , 784,000
W us
$

?
:
•
-

zone

(co -

)
Is X -
woo = zeow

⑧ ✓ 2,0001-22,000
: 4800
g

•
✓
 :
✓

or

✓
•

ht 22

110000
129000
/

I go,ow 119dm
(

95,000

: in÷T× investment
✓

'}%
ao ooo
, =
241 .

30,000

✓ S -
0.765 -

57600--0

57%-9,4=249000
 '

p
r

,
l
⑧

3600
"
420000

make
340,000/10,000 = $34

buy 360,000/10,000 $36

?
=

? .

201-51-15 = 40

?
•
✓

751 .
S - 0.25 S -
I
ou
- 100000

✓ 100,0001-10,000
-146,667
 4551-50 =
505
t
• 300
I
⇐

:
.
850

O
0.2$ fu
=

S -
a ou

✓
-

:
S -0.25-40,000=0

O.gs =
4%000
s =
50,000

•
✓

contribution my
or
t
fix Lvg CM -
FC = OI

✓ Op
why
-
w

16001201-12,000=20,000