Please help me with this question

Cath,
If margin of safety is 20% and breakeven revenue is $200,000, then what will be the budgeted sales?
i guess 200000÷0.8=250000
and selling price as described above is $10 then budgeted sales units = 25000 according to my calculation We need to increase variable cost to $5.2 (from 4) in order to achieve breakeven, this represent 30% increase in variable cost.

Consider the following information for a given business.
Sales revenue GHS 40,000
VC per unit = GHS 20
Activity level = 1,000 to break even
Required:
i. Determine the TFC. (1 mark)
ii. Express the contribution as a percentage of sales. (1 mark)
iii. The company plans to sell 1,500 units in the next period. What will be the percentage
Margin of Safety (MoS)? (1 mark)
iv. What margin should the business employ for planning purposes? (1 mark)
v. What total profit should the business expect in order to achieve its planned sales? (1 mark)
b. SHATTA MOVEMENT Ltd produces a single product. The company’s directors want to
explore new markets, and they require an accurate analysis of the firm’s cost structure for
both forecasting and pricing purposes. An attempt to provide this analysis from the
aggregation of individual costs has produced a poor correspondence between actual and
predicted costs. You are an accountant employed by SHATTA MOVEMENT Ltd, and
you have been asked to provide a statistical approach to the problem. The financial
director has given you the following data:
Period Output (units) Average unit cost
(GHS)
July 9,000 12.8
August 14,000 13
September 11,000 11.4
October 8,000 12
1November 6,000 13
December 12,000 11.7
You obtain the following further information:
? The costs from which the averages have been computed consist of the firm’s entire costs
for the relevant month.
? Fixed costs can be assumed to be unaffected by seasonal factors except for harmattan
heating. In July and August a supplementary heating system was employed; this cost
GHS 10,000 per month to operate.

MALCOM SA, a company operating in the field of general trade, presents the following
information to you and asks you to determine the amount of corporation income tax.
The transactions carried out in the year 2021 are as follows:
• Purchase of goods: 8 000 000
• Sales of goods: 6 000 000
• Stock of goods at 01/01/2021: 2,000,000
• Stock of goods at 31/12/2021: 1 500 000
• Operating subsidy received: 3 000 000
• Cost of services: 3 400 000
• Transportation costs: 700,000
• Land acquisition: 15 000 000
• Reversal of provision: 9 000 000
• Provisions expenses for retirement: 2 000 000
• Financial income: 5,000,000
• Depreciation of assets : 2,500,000, including 800,000 for passenger vehicles
• Acquisition of computer equipment: 7,000,000
• Deposit of cash into the bank : 4000 000
• Financial expenses : 2000 000
• Taxes and duties : 800 000
• Staff costs: 1 800 000
• Acquisition of shares : 6000 000
Additional information:
The corporate income tax rate is 30%. Provisions for retirement benefits are not deductible.
Depreciation of passengers’ cars is 50% deductible. One third of the reversals of provisions
concerns provisions that had previously been reinstated.
The situation of the losses carried forward is as follows:
2017 loss: 3,400,000
2018 loss: 1,500,000
According to the General Tax Code, loss can be carried forward for three years.
Proposed methodology:
1) Determine the accounting profit or loss for 2021 (5 marks)
2) Determine the tax base for 2021 (10 marks)
3) Calculate the amount of tax for 2021 (5marks)