I have an test need to get help. it is not a report. just the calculation test

Solution:
Calculation of
eak even point in units:
Break-even point in units = Fixed costs/ Contribution margin per unit
     
    Given scenario
    New proposal
    Sales per unit
    50
    45
    Variable costs per unit
    20
    21
    contribution per unit
    30
    24
    Fixed costs
    300000
    315000
    Break-even point
    300000/30 = 10000
    315000/24= 13125
Thus when the new proposal is accepted then the
eak-even point for the company increases.
Calculation of margin of safety under new scenario
Margin of safety = Actual sales- Break-even point/Actual sales
    Particulars
    Amount
    Sales volume
    26000
    Break-even point
    13125
    Margin of safety
    50%
Margin of safety = 26000-13125/26000 = 50%
CVP Analysis:
     
    New proposal
    Units
    Sales volume
    26000
     
    sales price per unit
    45
     
    Total sales(26000 units)
    1170000
    45
    Variable cost (21*26000 units)
    546000
    21
    Contribution margin
    624000
    24
    Fixed costs
    315000
     
    Net income
    309000
     
Degree of operating Leverage:
Degree of operating leverage = Sales- Variable costs/Net operating income
Degree of operating leverage = 1170000-546000/309000
= 2.019 or 202%
Thus when the sales increase by 10% then the net operating income increases by 20.2% (10%*20.2).
Solution 1:
Balance score card combines the financial and non-financial measures to determine the historic nature of the majority of the measurements of accounting. It produces the focus on the factors of the long term success of the entity. There are various problems with the balance score card which includes:
a) Simplification: It gives a control panel which enables mangers to observe the adjustments and it does not fill all the business combinations.
) Lack of balance: It does not explains the balance of significance and thus the usage of the balance score card can be confusing and leads to frustration among the managers. Further instead of providing motivation it creates confusion and de-motivates the managers and users.
c) It causes misleading effect: when the cause and effect relations are not proper then the balance score card will not work properly
d) Timing difficulties: The cause and effect relation needs time lag between them and effect of the lead measure will occur at different points of time as effect of the different perspective involves different time scales. In addition to this innovation will take several years having effect on the results of the entity and it is difficult to describe the effect of the financial of the action has occu
ed.
e) The usage of the balance score card encourage mangers to become far from the operations of the entity and the required knowledge of the mangers can be lost due to the balance score card.
f) The balance scorecard assumes that the people act in a simple manner which is not co
ect in real circumstances. In this poor measurements can be manipulated.
Solution 2:
Traditional budgeting is the type of budgeting that depends on the spending of the previous year to determine the budgeting for the cu
ent year. The only advantage of traditional budgeting is that it is very simple to prepare. On the other hand there are various disadvantages of the traditional budgeting which includes:
a) In traditional budgeting the chance of the human e
or are very high and sometimes it becomes very costly to make mistakes in the budgeting of the entity.
) The traditional budgeting depends on various spreadsheets and as a result it involves lot of time and much effort to compare the cu
ent year with the previous year spending and it consumes lot of time to expect the amount of spending for the cu
ent year on the basis of the previous year.
c) Under traditional budgeting the expected behavior is not considered...