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Management Accounting


Part E. Accounting for Decision Making (12 marks) Superior Hardware has three products: Nail 1, Nail 2 and Nail 3. Data for the 2016 is provided below. The company aims to make a profit of $30,000 year. Please ignore taxes. Required: (a) Calculate each of the following for the current sales mix: a. The break-even, in units, for each category b. The average unit contribution margin c. The breakeven unit sales volume in total, and for each category