[israfilovresad]

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[israfilovresad]

83585-73950/15100-12750=4.10
fixed cost+(4.10*12750)=73950 or
fixed cost+(4.10*15100)=83585
fixed cost = 21675

if activity = 16200
21675+(4.10*16200) = 88095

[israfilovresad]

sale Revenue (50000*115) = 5750000

open Inventory (4800*71) = 340800
variable production cost (48000*71) = 3408000
closing Inventory (2800*71) = 198800
Variable cost of sale ( 340800+3408000-198800) = 3550000

Contribution ( 5750000-3550000) = 2200000
Fixed cost 500000

Profit (2200000-500000 ) = 1700000

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