A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of S25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?

Refer to the exhibit.

The following information relates to Job 123:
The selling price to the customer for Job 123 is:

The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of $2,100,000
During month 10, sales revenue was $450,000 and variable costs were $270,000.
What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?

The records of a manufacturing company show the following relationship between total cost and output

The budgeted output for Period 3 is 27.000 units. Assume that previous cost behaviour patterns will continue.
What is the total budgeted cost for Period 3? Give your answer to the nearest whole number.

Which of the following would NOT require taking into account the time value of money?