Oriental Furnitures makes three types of quality wooden furniture. Information for these three products are shown below: A1 A2 A3 Total Selling price per unit $200 $500 $1 000 Variable cost per unit $60 $250 $600 Expected unit sales (annual) 15,000 7,000 2,000 24,000 Sales mix 60 percent 30 percent 10 percent 100 percent Total annual fixed costs are $4,000,000. Assume the sales mix remains the same at all levels of sales. Required: SHOW YOUR WORKINGS FOR ALL SECTIONS Suggest two ways Oriental Furnitures can improve its margin of safety?

International Printer Machines (IPM) builds three computer printer models: Alpha, Beta, and Gamma. Information for these three products is as follows:     Alpha   Beta   Gamma   Total   Selling price per unit $250   $400   $1,500     Variable cost per unit $80 $200 $800   Expected unit sales (annual) 12,000   6,000   2,000   20,000   Sales mix   50 percent   40 percent   10 percent   100 percent     Total annual fixed costs are $5,000,000. Assume the sales mix remains the same at all levels of sales.   Required: a) Calculate the weighted average unit contribution margin, assuming a constant sales mix.  b) How many units of each printer must be sold to break even? c)   i) Explain what is margin of safety        ii) Calculate in sales units the margin of       safety for IPM, assuming projected sales are 25,000 units?  SHOW YOUR WORKING

International Printer Machines (IPM) builds three computer printer models: Alpha, Beta, andGamma. Information for these three products is as follows:Alpha Beta Gamma TotalSelling price per unit $250 $400 $1 500Variable cost per unit $80 $200 $800Expected unit sales (annual) 12,000 6,000 2,000 20,000Sales mix 50 percent 40 percent 10 percent 100 percentTotal annual fixed costs are $5,000,000. Assume the sales mix remains the same at all levelsof sales.Required:a) Calculate the weighted average unit contribution margin, assuming a constant sales mix. b) How many units of each printer must be sold to break even? (3 marks)c) i) Explain what is margin of safety ii) Calculate in sales units the margin of safety for IPM, assuming projected sales are25,000 units?